If you open the throttle a up to the start position, and carefully squirt starter fluid into the intake and it fires then all systems are good. Fuel is your issue1 That model has a picky carb and it must be CLEAN!!! They also had problems with the gas tank fuel line liner disintegration and plugging the filter. I would disassemble the complete fuel line to the fuel pump, push something through the hoses to remove any particles. Replace the line from the tank to the motor. Get a new filter. I am 90% sure this is your problem. On principal I would disassemble the carb and soak it in Berrymans chemical cleaner from walmart. Engines that aren't used much get varnish deposits that don't disappear with a simple flush. I would soak it for at least 3 hours and follow the directions.