1) Look down into carb (air cleaner off) wile you move the throttle by hand - see streams of liquid gas shooting in? Answer is probably "no" since you don't smell any gasoline.
2) If no, pour a thimble sized amount of gas into carb and quickly try to start it. Could also use a shot of starting fluid if you want. If it starts, or you notice it try to start, you probably have figured out it is in fact a fuel problem.
3) Once you are convinced it's a fuel issue you can try to decide bad pump, or clogged fuel line, plugged up gas tank, etc.
A) remove fuel line at carb, put a container over end (in case gas comes out) and crank engine for just a second. If no gas -
B) remove line that feeds the fuel pump, gas come out there? If so it's probably the pump. If no gas there, try removing the gas cap and while someone has their ear to the gas tank put a slight shot of compressed air to the line. Other person should hear a slight gurgle from the tank. If not it may be a clogged up fuel line...and that may mean a rusty tank.
C) Also be sure to eliminate any inline fuel filter(s) as one of those could be plugged up causing the problem.
Good luck!
Norm