HVAC duct passing through a gas fired water heater closet

I have an HVAC duct passing through a gas fired water heater closet. I can not find anything against it in the IRC but I have never seen this before. Any thoughts?WIN_20191111_11_11_35_Pro

It doesn’t sound right. Please post pictures.

Here is a pic. Thank you.

I see similar regularly when the furnace and water heater share the same closet.

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Thank you. In this case the furnace is in the attic at the opposite end of the house.

That leads to the question:
Did opening up the wall & ceiling compromise the fire blocking?

Yes it did.

See items 15 & 16 here:
http://www.ashireporter.org/HomeInspection/Articles/A-Home-Inspectors-Guide-to-Flexible-HVAC-Duct-Installation/41

David. Thank you. That was a great help.

Love that kinked flex line on the top of the tank.

Where is this closet? is the WH direct vent type?