Without knowing the engine make and model I'm just guessing. I assume it is a 27 hp Kohler. If it never attempts to start it probably is a ignition problem. If it tries to crank and then floods out it would be fuel/carb related. Give us all the info/symptoms you can and we can go from there. Too much detail is always better than not enough.
Yes this is a 27hp Korler engine. It tries to start but floods out. Gas comes out of the muffler and somewhere around the engine. I have checked the oil to see if any gas in the oil. I cannot see of smell any gas in the oil.