What to do when seller's home is headed to foreclosure?

i finally made contact with my first seller. She called back from yellow letter.  She informed that house is scheduled for foreclosure by the end of the month. She is unsure of all of what is needed and  will follow up in couple of days. She values house at $40000. Comps in area are between $13000 and $20000. I'm thinking more like $14000 depending on how much is owed. $2192 is owed in taxes. The house is vacant. Good condition. She no longer wants to rent it out. I'm looking advice on how should I proceed, if at all? All advice is welcome. 

Thanks in advance