wheels locked up...

[88 turbo]

I have a 88 turbo that has been sitting for close to 3 years(due to liscense issues... not driving/traffic) sad to say. Well i have been working on getting it up and running again. When i parked it, it ran beautiful... i have removed the gas tank and filter cleaned and replaced those with new fuel and a low dose of engine cleaner. I have flushed and replace fluids and oils in the engine, and it started up beautifully with a lil gas peddle encouragement. and then i ran into a problem. I had the back end off the ground so the tires would spin free (so i could put it in gear without risking another encounter with the man). went to turn the wheels by hand and they barely moved a inch... sprayed the the entire back end down with cleaner, lube, and greased em up. still no luck... so i put it in gear to see if the engine would get it loose... no go... got some ideas but i am very interested in what u guys have to say.

Also this is my first post. Here is a pic of the engine and possibly the rest of the car and what i need to fix after its moving like it was(body and interior). feel free to comment on anything... all 2 cents accepted thx.

http://www.facebook.com/photo.php?fb...784545&theater