Well I was gonna leave this to the guys who question my advice, but seems no one is around to take a stab so I'll give it a shot.
Start with the basics, Is spark hitting the plugs? You say there is fuel, have you pressure tested the rail? These are the first things. You have not made mention to how the engine is acting, does it attempt to start? turn over smoothly, turn over quickly?, any droaning?, does it cycle(slow to fast, slow to fast)?. You'll be able to tell if it is the ignition module by checking each plug wire for spark. Have you checked the ever so elusive inertia switch? Post on these and I'll help from there. If it is in fact bad gas or just crappy tank conditions(lot of water) then some heet and time will correct it, but typically the vehicle will atleast attempt to start if doesn't fully start.
White gauges and Temp Cntrl, OHCw/Buggman LED mod,
Bosch +4, Accel Coil Pack, MSD6AL, Walbro, HiFlo Fuel filter,
Custom Ram Air, K&N, Ported / Matched intake, JBA 9mm wires,
Tweeked FPR, EBC 6k's, DynoMax-S CatBack, Jet-Chip, Reflex shocks,
New Anvil Mounts, Timbren's, Optima Yellow, DB 220A Alt. w/4g. jumper,
Western snow plow, More2Come