Hello Everyone ..... Thank you for all the great advice. I pulled the plugs, sprayed plenty of rust breaking WD40 in the piston chambers and let it sit for 2 days. I installed a new battery and the engine cranks over nicely. Apparently the gas tank is a recent replacement and there was very little fuel in the tank.

But the next issue is a leaking carburetor ..... does anyone have a suggestion about how to remove the existing carb. I have a rebuilt unit I want to replace it with.

Thank you in advance for your help