Start with the basics: Spark, Compresssion, Fuel. Not knowing what the history is, have you verified that gas squirts when you pull back on the throttle arm? Have you done a compression check? Have you pulled a plug (grounded to the frame), turned it over and verified that a spark jumps the gap? The spark is the hardest, because not only does it need to jump the gap, but it also has to be at the right time. Again to set the timing, start with the basics, align the timing marks on the compression stroke, etc. After you've identified which of the 3 basics is at fault, then you can start with the troubleshooting.