Small Engines (Lawn Mowers, etc.): Toro 6.5HP Lawn Mower with Tecumseh Engine, starter fluid, gas tank

Question
I have a Toro 6.5HP Lawn Mower recycler with Tecumseh Engine
(model #20012, serial #250001011)   it is 3 yrs old,it will not start, sputter, backfire or anything at all. I just finished with the following: I thoroughly cleaned the carb, float, 4 jet ports on the screw with a piece of wire and all the jets on the carb. The bowl and  gas tank are very clean followed by a new champion RJ19LM spark plug, gaped at 0.030. When I did  a spark plug test there was lots of spark but still decided to change the plug. I also inspected the starter linkage connected to the handle and it was good with no problems with  the distance. I also tried  starter fluid and that was a no go, the compression with the pull test seems OK and I added new gas. I'm all out of answers. Again the mower does not start, sputter or even attempt to  make a try to start.  I would greatly appreciate anyones help on this.

thank you.

Answer
When was the last time the mower ran?

Here is a link to the engine service manual:

http://www.cpdonline.com/692509.pdf

The manual does specifically cover the LEV195ea-362003b, it only lists up to the LEV120, but the engines are basically the same; the LEV 195 is just newer.

Let me know the last time the mower ran.

Eric