Sometimes they just need alittle pursuation after sitting so long. If you've been using premium fuel like you should be, the carb is probably ok. I know you said you put fresh fuel in the tank, but did you think to drain the carb ? Check the valves, throw a fresh plug in it, twist the throtle 2-3 times, with choke out, go through your normal starting proceedure. You can try a bit of gas down the air boot but use a hose so you can feed it right into the carburetor throat. It's a yamy, she'll fire eventualy.