Briggss and Stratton 7 hp tiller fouls plug and smokes when under a load

Model 126T05-0856-B1 Engine is 2 years old and has been used no more than 40 times I annually replace the oil, spark plug, and air filter so it has been done twice now. It does not have a primer or a choke. It did not have stale gas sitting in it over the winter and it has fresh gas in it now. I did my annual tune up last night on the mower, went to start it up and no go. Went out to try it again today still no go. I don't believe it's a clogged fuel line as gas appears to be getting to the spark plug. I've removed the air filter and tried to start it, still no go. It's full of brand new gas and new oil. I double checked and did not over fill the oil. The boot is not dirty, the plug gap is correct (.30). I've tried both the pull start and the electric start and it just doesn't fire. I've had trouble with this engine flooding if it doesn't stay level but usually let it rest 20 minutes and it will start fine. :wall: I'm not sure what else to try and any other suggestions would help. :help: Thanks in advance! Craig

Someone please tell me how to remove the carburetor for cleaning. I took off the 8mm nuts from 2 bolts and I thought it would slide off but it is attached to something underneath.