Need a Little Help

Everything has been put back together on my motor and we went to start it and it turns over just fine but it not starting. We checked the spark plugs and it is getting spark so my guess would be it is either getting bad or no fuel since we had the same gas in there for about 5 months. However there was not much in the tank (1/4 tank) and we added 5 gallons of fresh gas. Any help is appreciated.

I doubt that the gas is bad. I had the same gas in the GTC for more than five months over last winter and it started up just fine. Gasoline doesn't break down as easily as some would have you think. Can you hear the pump? Are you sure the lines/filter isn't clogged?

did you check the timing?

I would check the timing. If its off mabey 1 notch or 2, It can effect the car and not do dmg. but if you get it off very much it will cause catastrophic damage (bent vaulves :) )
That and check the Crank Potion sensor and or Cam Position sensor (depending on model you might have just the cam, or newer you have crank and cam). or mabey something to do with the ECU harness... or something to do with feul delivery. Lot of options.

so start with the easiest, check the fuel system.

It wasn't the timing, checked that and we just did the 60k to it. So we then ran into another problem....no spark now. F*#k! The battery won't even take a charge now so we take it along with the ign coils down to get tested. Well they tested the battery and it was good but they said that they could not check the ign coils. So we go back and but the coils back on and then I take the battery and sand the shit out of the terminals. We hook everything back up and it starts! I was like WTF!?! So now it is running and it sounds like it has bad lifter tick. I previously had lubed up the cams and ran the car with the starter for 5 second periods on and off (just disconnected the plug wires) so that the engine would have some oil in it. But never the less the lifters are loud! So I take it for a test drive and it makes the sound as it did from the beggining. I get back to my place and park it and then......lifter tick gone! Seems that the lifters just needed a little oil circulation. Now it runs like a champ. I had kind of forgot what it was like to drive one these things agian. I will never not own a 3/S for the rest of my life lol.

you can prime the engine all you want, but for lifter tick its best to prime the lifters themselves when installing them. but ur right, you just had to circulate the oil and you're all good to go.