Two things...try starting it with full choke, and with your hand over the intake momentarily and try to get gas to come through the carb. If it runs a few seconds and dies, we know that the carb has a major blockage somewhere. Also, verify that your flywheel key isn't sheared, causing the timing to be off. Hope you get it running!
Vance G. (arctic@worldlynx.net), February 2007