Having just come into a 73 914 1.7 that had been sitting for 11 years, I have a little first hand experience and remain an idiot with 914's. But, I can make a few suggestions. If you don't have the Hayes book on the 914, you should get it. It reads terrible, but is the best single source available for under $20 dollars. Amazon.com has it for sale.
1) Look at the gas tank. If the gas really stinks drain the gas before you do anything else. If the gas is ice tea colored, you have a fair amount of rust in the tank. Pull the tank (about 5 minutes of work after you drain it) and clean it out. If you don't your garage will stink forever. You can use POR-15 or take it to a radiator shop to be cleaned ($45 for me). If the tank is a mess, so will your carburetors/fuel injection. Move on to the next few steps before getting back to the fuel system.
2) Drain the old oil out and refill with clean before you try and turn the engine. Then adjust the valves. Adjusting the valves will demonstrate if the engine is frozen. Article on valve adjusting available at this web site. If the engine won't turn, you have bigger problems. Start with taking out the spark plugs and spraying BP Blaster into the cylinders and wait a day or so and try again. If the engine is frozen, you will probably have to drop the engine to unfreeze it.
3) The best advise I received was to make sure the valves were adjusted before spending any significant money. If you can get the valves adjusted you are half way to getting the car running. In my case, the valves are screwed up on 3 and 4. I am having an engine dropping party on Saturday.
4) If you get the valves adjusted, the tank cleaned and the engine is not frozen, put a battery in the car and with the fuel pump disconnected, the solenoid disconnected and the spark plugs out, try and turn the engine with the starter. If it turns over you can check the valve compression with a neat little device you can buy at NAPA. If your compression is equal in all 4 cylinder and around 100psi you won the 914 lottery.
I can't tell you the next step. I would guess that it would be to clean the fuel system out to make sure it works. I have carburators, and I am rebuilding them. I haven't a clue about the fuel injections system, but the folks here will. The folks on this BBS are great and I trust they will correct any mistakes I have suggested.
Good luck and keep us posted. This BBS is addictive. Nice to see another Gator get himself into a mess.
David