I would Remove the spark plugs or plug and see if it spins easily and watch for raw gas shooting out in a mist? especially if I smelt raw gas (if so your carb. float maybe sticking flooding the comb. chamber and wetting the spark plugs if it is gravity feed fuel system"?

that comment was meant for you the orginal poster! Did you not read it? I think you answered your own questions. I filled the gas tank before storage and now there was not gas in it? Muffler was wet? when I changed the fuel filter odd no fuel in line? I'm too lazy to look up the model you posted, does it have a fuel pump or is the gas tank above the engine?

I would quess that the carb. float stuck and leaked all the gas out through the exhaust ( if the exhaust valve was open during storage? I would also check the oil for gas in it. A good sign would be it way over filled or you smell gas in the oil. IF so drain the oil and refill. Now I would go back to the carb. find out why it leaking gas? probably the float needle not seating alowing gas to seep pass. I also think the reason it wouldn't turn over was the cylinder or cylinders was full of gas causing a hydraulic seizure. I would remove the carb. bowl again (if you can reseal it without creating a leak) spray down the float and seat with carb. and any small passages you see. install the bowl, prime it and see if it will run. You may have to prime it several times till the bowl fills up with fuel.

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