So, some ideas would be:* take some additional courses/webinars, etc on how to obtain appraisal business, especially private appraisal work (from attorneys, cpa's, direct from homeowners, hard-money lenders, etc).

It is a little bit out of my niche so my question is what is the best way to get in contact with the homeowner of a distressed property to make a cash offer?

Homeowners at risk of losing their property due to missed mortgage payments are often desperate to sell before the bank takes over.

I would think the IRS has bigger fish to fry than a home owner trying to save $10-$30k on their tax bill.

I have extensive experience in calling different lists such as:Absentee OwnerVacant LandsFSBO'sPre-ForeclosureEvictionProbate leadsI have experience in making outbound cold calls to homeowners and generating qualified leads.

I have extensive experience in calling different lists such as:Absentee OwnerVacant LandsFSBO'sPre-ForeclosureEvictionProbate leadsI have experience in making outbound cold calls to homeowners and generating qualified leads.

What protection can home owners have against this?

@Simone Montague-JacksonI always suggest that investors and homeowners avoid home warranties.

This affords the opportunity for a homeowner to sell the property if it is not under water for market value and pay off the loan before they are foreclosed upon, or more commonly, short sale the property with the bank's approval. 

Cold calling is by far the quickest way to reach out to homeowners to find out if they want to sell but like everything else in order for it to work you need to be consistent.