Start here. Make sure you have a good strong spark. Timing would have to be wayyyy off for it to not run at all, there are a lot of other factors I would think are more likely. check for fuel flow (which sounds like you did already), use new gas, new spark plug, clean the point contacts, check for air leaks.
All covered in that link. Almost any question you will have as a beginner has already been discussed in these forums so please utilize the search feature and WIKI.