Small Engines (Lawn Mowers, etc.): John Deere 111 will not start, fuel tank cap, water in the fuel

Question
My JD 111 with 20 HP B&S will not start. Engine will turn over easily, but it does not appear to be getting fuel. I replaced the fuel filter and the plugs.
Does the seat switch shut off the fuel? I am wondering if this is the culprit.

Thanks for any help you can offer.

Answer
Brent
No the seat switch has nothing to do with the fuel shut off
try these on the equipment.

Problem: Engine will not start or is hard to start.
Possible causes:

Fuel tank is empty or shutoff valve is closed, or fuel line or fuel tank cap vent is clogged.
There is water in the fuel.
Carburetor is overchoked.
Carburetor is improperly adjusted or needs service.
Ignition system or its wiring is defective or ignition switch is off.  
Spark plug is fouled, improperly gapped, or damaged.
Engine compression is poor.
Operator needs to read user manual. :)