is the switch on the rear of the power supply in the ON [1] position?? Is the 115/220 switch set properly? These things can happen with a computer sitting unused as people move them.
Next step is to take the cover off the tower and check all of the wiring and clean all fans. [cleaning the fans at this time won't make it start, but if the power supply has failed it might show why].
To test the switch, find the two terminals on the mobo where the switch is plugged in and momentarily short them together with the blade of a small slot screwdriver.
When the PS is plugged into a hot AC line and the switch on the rear is on, there should be 5 volt logic power always applied to the mobo. Many mobo's have an LED on the mobo that is lighted when that 5 volts is there. Do you see anything like that?
Do you have a voltmeter? Know how to use it?? can steer you more if you have and can.
I was about to do some troubleshooting on my mom's PC -- Emachine T1140, XP Home. She'd been having some virus and spyware issues. The box hasn't been touched for approximately 2 months. It's plugged into a surge protector.
Monitor switches on OK (plugged into same surge protector). PC will not start up at all. Tried a different outlet, different power cord, holding the button in for a few seconds, etc.; nada.
What could have happened? Any ideas/help are appreciated.

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