Motorcycle Repair: Bad gasoline, petcock, air cleaner

Question
I have a 2004 1200 Custom, it has sat for about 12 months due to overaseas travel. ( I'm in the Army) I can not get it to start, battery is good, has compression, has spark...only thing I can think is bad gas.  What is the proper way to drain the tank? I assume it's from the petcock down, but can't see a very easy way to do it.  Any help would be greatly appreciated.

Answer
Remove the air cleaner and you will see the gas line going to the carb. remove it from the carb and drain the gas.
The other problem you might be having is since the bike has sat for so long, the carb is probably plugged up. I would suggest removing it, take it apark and clean it good.
Good luck and happy riding
Mike