Welcome to the site !!
I am guessing you have a manual , and got the timing and all that correct ....... as that would be the main reason for it not starting , provided it has not sat for several months with gas in it and the pilot is clogged .....
Double check timing marks are ALL aligned , then when you are positive it is at TDC and all marks are aligned , recheck the valves again ........ if that is correct then as mentioned make sure it is getting fuel , you can test the fuel delivery by removing the spark plug , and either dipping it in gas , or pouring about a teaspoon of gas down the plug hole (you can use the vent tube for the gas cap and dip it in gas and put your thumb over the hole while holding the hose upright , then stick it in the plug hole and release your thumb and it will allow the gas to drain into the hole), then reinstalling the plug and try starting it then ...... Also make sure that the power wire to the coil is not unplugged , it can become dislodged when removing the tank when the fuel valve goes by it , and can sometimes pull on the wire and unplug it , it may look like it is connected , but if you grab it and it pulls right off then that was the issue ......................
Report back with findings ....