Just ignore those draw offers.
Draw Offers in Dead Lost Positions?

It's cheating. Spamming draw requests in a lost position is cheating. The goal is to distract you instead of playing chess, which is explicitly contrary to FIDE rules as well as general social norms. Report it under the 'other' category with an explanation. That's what chess.com told me to do. Some people are evil. Report them. Presumably at some point chess.com will start dealing with cheaters again????
I often get players who do this, just ignore them.
"Just ignore them" is very bad advice. Why would you ignore cheating instead of reporting it? Don't do that. Report them.

i mean, if those draw offer are to distract you from the actual game, then "just ignore them" sound pretty effective, if they was stalling with it however, then yeah fair report
Unfortunately there is nothing in rules that stop anyone offering draws even in hopless positions, however annoying it may seem, for chess.com to have in place a detection program to assess and decide if a draw offer could or not be applied would be impossible task? My advice is to ignore such offers and end play in the appropriate way.
@8
11.5 It is forbidden to distract or annoy the opponent in any manner whatsoever. This includes unreasonable claims, unreasonable offers of a draw or the introduction of a source of noise into the playing area.
https://handbook.fide.com/chapter/E012023
I see a lot of people complain about opponents who refuse to resign. I have no problem with this as an opponent is always entitled to make you show him mate.
But what is with the recent trend of draw offers in dead lost positions? I mean piece down without compensation and plenty of time remaining positions. I'm getting draw offers lately in a third of such games...