Small Engines (Lawn Mowers, etc.): Craftsman Kohler 16.5 hp wont start, fly wheel, reset 3


Question
As a follow up question/comment: the 16.5 Kohler Command CR16S engine is in the Craftsman tractor Model No. CV16S, Family SKH426U1G2RB, Spec No. 43513. I read the Service manual and it occurred to me that possibly the "Smart Spark" Spark Advance Module (SAM) was faulty. My neighbor has the same exact tractor, except his is a 15.5 HP without the Smart Spark. Apparently this boosts the hp up by 1 hp. I did look at the fly wheel and its solid and secure. I ordered the SAM and will install this weekend. If that solves it great, otherwise I agree it might be the valves. Any other thoughts?
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The text above is a follow-up to ...

-----Question-----
I have spent several days trying to get my riding mower to start. The starter is new and work as is the magneto. The plug is clean and correctly gapped and gets spark. The bowl, pin and float look fine as well. Solenoid is working too. It backfires when trying to start and spits some fuel through exhaust. Any ideas?
-----Answer-----
 Hello Gary:

 From your Description it Sounds like it could be; 1- the Flywheel Key is Damaged and needs to be Replaced. 2- the Valve Lash has Moved and needs to be Reset. 3- the Valves are Burnt and need to be Reseated or Replaced. Send me the Model, Type and Code Numbers Off of the Engine, Please. With these, I can Locate a Breakdown/IPL of the Engine and Better Assist you. Hope this Helps. I am here if you Require more Assistance. Let me know what Happens, Please. Thanks.

 Good Luck

 Respectfully

 John

Answer
 Hello Gary:

 Ok. The SAM System. I Hope it Cures the Problem. I am here if you Require more Assistance. Let me know what Happens when you Replace the SAM, Please. I am here if you Require more Assistance. Thanks.

 Good Luck

 Respectfully

 John