Remove the air cleaner and look down into the carb and open the throttle a couple of times looking for a squirt of gas from the accelerator pump. Does it have a filter built into the carb???? You said you have gas at the carb and if there is no gas coming out of the accelerator pump then probally the needle valve is blocked. A quick check would be as stated above squirt a little (remember LITTLE) gas into the carb and try to start it, remove the container of gas from the area, if it backfires thru the carb you might have a fire. Be careful and Good Luck.
