How do I remove the carburetor from my 5 hp MTD log splitter, and not spil?

I had it tuned up in Jan '08, spent about 3 hours splitting logs. Here it is Oct '08, I put fresh gas in and can't get it started. Would the carb orifices clog up in 9 months? The air filter still looks new. I'm thinking the carb is gummed up and possibly the orifices are plugged, so how do I remove the carb, without spilling gas everywhere, so I can that? Do I just need to drain the full tank 1st, to avoid spilling? My efforts to start it are fruitless, after the past hour. Would starter fluid break loose any buildup?