Update:
(1) I removed all the pulley and tensioning components, clean them and put everything back along with a new tension spring. The belt seems reasonable tight and the rear transmission pulley turns in sync with the engine pulley - still doesn't drive.
(2) I manually checked the brake lever at the rear wheel and it is not obstructed and I cannot push it further than it is when the brake is disengaged, so it does not appear to be sticking.
(3) I removed every blade of grass and piece of debris I could find both by high pressure hose and then by hand.
After doing all the above the tractor does not want to drive. if I push the peddle the entire way down it will crawl forward about 1" of a wheel turn at a time - whether the engine is at high rev or low rev. Forward only, no reverse.
Any thoughts? I'm running out of ideas.....