brand new, never fired up?
how cold is it where you live?
ez start battery fully charged?
can you even prime the engine with the plug on?
does fuel move towards the carb at all?
do you have a drop or two of the after run oil in the glow plug hole?
how are you getting the fuel to the engine if the engine is not turning over?

sounds like the engine has too much compression.. have you warmed up the engine with a blow dryer before starting the engine?

i had a similar issue with a savage engine.. i had to loosen the glow plug a tad just enough to get the engine fired up, then after a few seconds or so of the engine running, tighten the plug. also, squirting a little fuel in the glow plug hole before putting the plug back on may help too.