Sounds like it is flooded. The carburetor may be flooding the engine. Look down the throat of the carb after trying to start it, if you see gas, wet areas in the throat or on the butterflies, or even see steam coming up around the butterflies, it's flooding out. One thing that works sometimes if you where to tap on the carb with a light hammer were the fuel line go's into the carb, sometimes it would dislodge dirt from the needle and seat, then you would be good to go. Also you should take the spark plugs out and blow the cylinders out with a propain torch. This will burn up all the excess gas in the cylinders. There will be a quick whoosh.
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