If it has gas/oil (whatever it takes) and air, and spark and correct timing, it has to start. So something is missing. All you have to do is figure out which one or ones of these are not there... Can you squirt some 50:1 fuel mixture into the carb(s) to fire it up? If so, your problem is a fuel delivery issue. If not, timing would be my concern. It squirting fuel/oil into the carb(s) fires up, check the carb(s) the fuel pump and hoses from the tank.... JMHO!