Rust and scale in the tank could be a problem.
I would only give charging the battery 1 try, then replace.
Drain the tank, change the fuel filter, add a quart of fresh gas and give it a try... Easy Peasy ! See what happens.
It may not be necessary to rebuild the carb and such.
Flat spots on the tires could be problematic, also. Integrity of the carcass could be affected if they went down and sat that way.
If it sat for 4 years, I'd pull the plug an spray a little wd40 into the hole before turning it over because the cylinder walls can develop a little rust.
Take it easy for a bit and be prepared for O rings and such giving up...
redk
Just a final update for anyone else in a similar situation. I did as RedK suggested above. (mostly)
I drained and refilled the fuel tank (plus added some seafood).
Blew out the fuel lines with compressed air and carb cleaner.
Blew out the fuel filter/autocock with compressed air and carb cleaner.
Drained the old 2 stroke oil and added new Amsoil Interceptor.
I definitely had some old gummed up gas in the lines. mostly in the autocock and the line right before. I blew compressed air through the fuel line into the carb with the drain valve open. Nothing flowed at first but after letting some carb cleaner sit in it things opened up and began flowing again.
Once this was all complete it eventually fired up. It smoked like crazy for the first 5 minutes but I've ridden to work now a few times and everything is running well.
Thanks everyone for your advice and if anyone is in a similar situation just keep at it. I'm glad it was as "easy" as it was to get it back on the road.