[y5mgisi]

First make sure it actually has fuel in the tank.

Do you know if it has a mechanical fuel pump? If so, I would remove the fuel line at the carb, and crank it over a few revolutions. Fuel should come spraying out of that fuel line in a pulsing manor and with a decent amount of vigor. If not, Its likely the fuel pump itself. To test that, you will need to get some fuel line/hose, and put one end on the pump, and the other in a container of gas. Now crank it over again. Within a few revolutions, fuel should come out. If not, fuel pump is bad. If fuel DOES come out while the fuel pump is sucking from a gas can/jug, then the problem is either the fuel tank selector valve, plugged fuel lines, or cracked/damaged lines in the tank.