Go into some detail of what is going on. Most times just taking the old carb apart and cleaning it is all that you need to do...

Here is a link that might be useful: carb

MantonJohn,

Thanks for your prompt response. At this point the engine turns over, but does not fire. I purchased the 2005 unit used with very few hours on it. However, after the original owner died in 2007, it set out in a field for seven years. Otherwise, it looks like new.

Well, with the air filter off, and you dribble a little bit of fuel in the carb, it should start and run until that fuel burns off...
If not then you need to back up and look closer....

MantonJohn,

I have located a Kohler service dealer in a nearby town and will be checking with him. Here is the full identification on the engine:

ENGINE: Kohler Command 27
Spec No: PS-CV740-0026 BA
SERIAL NO: 3508021671

FAMILY 5KHXS.7252GC
TYPE APP e11*97/68SA*2002/88*0280*00
DISPL (CC) 725
MODEL NO. CV740S
SPEC NO. CV740-0026
SERIAL NO. 3508021671
BUILD DATE 03-21-2005

I believe that the Carburetor Overhaul Kit is # 2475718S

I am shelving this project until late winter or early spring of 2015. Thanks again for your help.