1932-1938 International Harvester Farmall F12 Tractor Does Not Run

Selling for a friend, so please bear with me! (We have two tractors for sale in different posts, if anyone would like more than one!) This one, to the best of my knowledge, is a Farmall F-12 by International Harvester. It has not been started in at least 25 years, so I am sure it won't. It has been kept covered in a carport so it appears to be complete and in pretty decent condition. I think the serial number is FS9311, but of course that could be something else. You will need a trailer to haul it away. Sold As Is of course. It has a hand crank and good tin. It does come with a Magnetos. Please check out all the pictures, email if you would like to come see it. Update: The Engine is NOT locked up!