Toyota Repair: repaired blown head gasket but will not restart, blown head gasket, enfine

Question
Replaced head gasket on 1992 Cressida 7M GE non turbo auto trans. had #1 at top dead center did not move crank but head was sent out to machine shop, DOHC sprokets appear to be on match marks on timing belt cover. Reinstalled distributor; cannot get car to start. I think I have double checked everything. Do you have any suggestions?

P.S. Compression seems to be ok.

Answer
Are you sure the distributor rotor is pointing to the #1 spark plug connector at #1 TDC?
It sounds to me that it may be off, does it try to start when turning the distributoer either way or is there no reaction from the enfine at all, I assume it was running before the headgasket replacement is this correct?