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I always recommend giving the bike a tiny bit of throttle in order to get it started. Having the throttle blades open a tiny bit helps the bike start easier by adding air to the rich startup mixture, and allowing the engine to spin easier without the restriction of the closed throttle blades. This is especially true in the cold winter months.
As far as your problem is concerned, if you’ve checked the spark plugs, and battery, and this and that and the other thing, and it still won’t start………..remove the Power Commander entirely from the bike and attempt to start it without the PC.