The first thing I'd do is remove all the spark plugs
and see if the engine will turn by hand. If it won't, the
engine will need to be rebuilt or replaced. If it will
the rest of the fuel system should be cleaned, new
spark plugs, spark plug wires, distributor cap, and
rotor should be replaced. Check your fluid levels and
top off as needed. If the vehicle was stored outside
check the wiring for critter damage. Mice, squirrels,
rats, etc. like to chew on wires and vacuum hoses
when they move into an unused vehicle! Replace
the battery. Once you get it running change the oil
and filter. Check the brake system thoroughly and
replace any worn or corroded parts. Replace the
tires. Check the belts and hoses for dry rot and
replace as needed. Flush the cooling system with
water only and refill with a 50/50 mixture of
antifreeze and water. Hope that helps! Jim