Well to start with, you should post the model number so we know just what engine we are talking about. You might start by listening for a click from the carb solenoid when you turn the key on. IF so, does it have spark at the plug. Dribble a few drops of gasoline down the carb and see if it runs for a little bit. Does the starter run and turn over normal? Lots of things here you can check. What if you disconnect the "Kill" wire? If you try these and no luck finding the problem, let us know and we will get down to serious stuff. Might just remove the valve cover and see if push rods are in place and appear to be working OK also.
Walt Conner