FG110 Tiller won’t start after being overfilled with oil

I’ve had this little guy for 8 years and it starts on the first few pulls every time. I use non ethanol fuel that has Stabil. Winters she is stored with no fuel in the tank or carb. My father in law borrowed it and incorrectly checked the oil. Thinking it was empty because he checked while it was sitting straight up, he filled it up to the dipstick. He said it ran but smoked a lot. I told him it never does that and that is when he told me he filled it with oil in it because there wasn’t any in it at all. When I got it back, I removed the excess oil, pulled and checked the spark plug, cleaned out the air box and filter that was dripping oil. I can’t get it going. Nothing, not even a stumble like it wants to start. Is it toast?

Get a new spark plug and check it for spark before you install it.

As Cpurvis already posted, start with a new plug.
Not familiar with this particular hoe but if it has a regular carb, pull the float bowl clean it out .
The trick that usually works is to use starting fluid ( carb cleaning spray is better ) down the carb throat.
Just a tiny squirt.
If the engine starts, clamp it to comething, fire it up & keep on spraying SHORT SHOTS down the carb throat to keep it running.
After a while the excess oil will pass through the engine & it should run as usual.
Run it till the fuel runs out a few times as the really lean conditions just before the engine starves off will burn the crud off the plug.

Not seeing spark...... every thing looks tight.