JoyNampm,
Excuse me for asking the obvious, but since you said the tank was near empty, are you sure it is not completely empty? If it is, you could try getting a gas can and adding about a gallon to it and then try starting it. If it really is frozen the only thing you can do is wait until the temperature is in the 40's for a while or push or tow it in to a warm garage. Dry gas alone will not thaw a frozen gas line. It's designed to absorb water still in it's liquid state.
Good luck with your problem.
Mike