If you did not use a gas preservative I would suggest checking the level in the tank. If it is 1/4 full or less you might get away with filling the tank the rest of the way with new fuel to mix with the old stuff. The real problem might be the carb. Old fuel may have condensed and turned to jelly, plugging up all the internal passages and jets.
If I were you, I would change the oil in the engine first. Put a freshly charged battery in the Jeep and without touching the gas pedal, turn the engine over to get the oil circulating through all the bearing and in the passages. Probably twice at 60 seconds each will be enough. This will also pump gas into the carb bowl. I would remove the air cleaner and check the carb to make sure that the accelerator cable is free and would also shoot WD40 or carb cleaner onto all the moving parts. Get a flashlight and look down the carb throat and then work the accelerator by hand, do you see any fuel coming into the throat? If so then I would try to start it and see if it will run. You may have to pump it a couple of times.
If it starts I would run the tank low, by some Techron carb cleaner from local WalMart store and fill the tank again.
If the gas does not squirt into the carb throat the Jeep will not start because the carb is plugged up and needs to be taken apart and completely cleaned out.
