As you said start with new gas, that includes getting the old stuff out of the lines, new filter(s); fuel pump all the way to the carb. The carb needs to be taken apart and cleaned thoroughly and adjusted; if not replaced. If no luck after that, check plugs and work your way back checking electrical system. Usually this forum would tell you to pull the plugs and turn the engine over by hand before you try and start it, but it sounds like you've already cranked it over with the starter. Btw, this is just advice on how to get the engine started; you need to replace the water pump, check gimbal bearing, bellows; change fluids Etc; before you should be running it..good luck