Parked for three years, the engine turns over but does not start?

My car has not started for 3 years, and the engine turns over but doesn't fire. I sprayed the throttle body with starter fluid as well and nothing. I pushed the fuel rail nipple in and it didn't spray any fuel. I've put 4 gallons of gas in it, checked the inertia switch, charged and replaced the battery with no luck. Sounds like the fuel pump is engaging, have yet to check the spark plugs, but I'm running out of ideas since I'm not a pro.