My car has been sitting for 2 years and won't start. The engine turns over but it sounds like not getting gas. I read somewhere to spray gas starting inside air intake valve. Where is the air intake v

Safer is to use 'carburetor cleaner' which is also flammable but a little less dangerous than using gasoline.After sitting a long time, our modern gasoline gets tired; never allow something to sit so long without adding some 'fuel stabilizer.'If possible with your car, I would drain (siphon) the tired gas out and replace it with a few gallons of fresh.
Really tough starting problems can also be overcome with 'starting fluid' which is pure ether and very flammable.Any of these may require the removal of the engine air filter so the liquid gets into the intake manifold.
Stale gasoline can also gum up the fuel injectors which may have to be removed for service if none of the fluids causes the engine to fire.