Check the fuel filter first. 99% of engine problems I see are because of fuel.
Drain the old gas, rinse the tank with clean gas, and clean/replace the fuel filter.
Also, check the spark. If it has spark, and compression, it's fuel that's the issue.
If it has spark, and the fuel filter and tank are clean, pull the carb off.
Take the fuel line off the carb, and spray carb cleaner through it. Pull the float bowl off, and clean it out. There is a little needle attached to the float, it controls the fuel flow. Pull it out, and clean it, and spray carb cleaner through the hole it fits in.
Finally, find the jets on the carb, remove them, poke a small wire through, and spray carb cleaner through.
Clean every internal part you can find. If it's your first carb rebuild, take some pictures to make sure you can put it back together.
Finally, make sure you wear safety glasses when using carb cleaner. I have got an eye full of it before, and it REALLY hurts.
Good luck!