Basiclly your going to have to prime it first see if it will take off or if its getting spark to the plug. You want to do this outside not in your shed or garage.

Remove the air fliter and spark plug. Connect the spark plug to the spark plug wire and lay the spark plug on the head so you have metal to metal contact. crank the engine over see if you have spark? Now that you know you got spark to the plug spray 2 to 3 second blast of carb. cleaner in the spark plug hole. motor the engine over to blow out any excess. Clean the plug with carb. cleaner and check gap. install the plug spray 2 second blast of carb. cleaner down the carb. venturi (hole in the carb. you can see after the air filter was removed. Attempt to start the engine should hit off the carb. and wind up alittle with throttle atleast half way up.

Do this two or three time spraying the carb. cleaner down the carb. venturi. Still will not run. Now you need to clean out the carb. bowl and spray the float needle and seat and up the fuel solonid switch mount hole. reinstall the carb. bowl noting how tight it was when you removed it and ensure the o-rings are in place. You will still have to prime it now that the carb. bowl is empty. Should take off after two or three attempts. If not you will have to pull the fuel hose and see if you are getting fuel from the tank to the carb. visa gravity feed or by the fuel pump? You should find out something by this time? Others may respond. There are several posts on this subject due to all the no start problems after winter storage. You can search for more suggestion if required.

Thanks for the reply rc. I guess I got lucky. Went out this morning to try a few things. I was going to tighten up on the fuel line connections to the pump. When I pulled off the line from the pump to use a new clamp, a got a quite a bit of gas coming out of it. I used a new clamp, re-installed the fuel line and put a few shots of carb cleaner down carb. Fired once and quit, second time fired right up nice.
Actually started up easier than when I left fuel in it all winter. I guess you have to give it time to get fuel to the pump?? Either way, good to see that problem resolved. Knock on wood, the Kohler seems pretty bullet proof after two seasons so I would have been surprised to have any major problems getting it started. Time to swap out fall deck for my mulcher and get ready of next weekend - I think I'll be mowing after all the rain and now that it is warming up.