My Mom has a 2001 xc70 that she parked 14 moths ago and just left it. When the service transmission light came on. Now she wants it gone and is giving the car to me. I went to try to start it and after changing the battery it cranks but doesn't start. It seems like a fuel issue. Probably bad old gas. It will start when spraying starting fluid in the intake but will not stay running. When the key is on i do hear a high pitch sounds around the injector's. Any help on where i should start with this would be greatly appreciated. I do have mechanical experience but not much with Volvo's

I was going to start but putting some fresh gas in and maybe changing the fuel filter. I am thinking that the gas gummed up from sitting so long and hoping that the injectors are still good.

 

All three ideas are good. Check for fuel pressure at the schraeder valve (like your tire valve) on the fuel manifold (rail) on the front right as you face the engine.
With the key on, depress the valve to see if anything comes out. Careful here, cover with a rag to protect yourself.
Empty the fuel tank and change the fuel filter. Add about 5 gallons of gas and a strong concentration of fuel system cleaner.
Listen for the sound of the fuel pump when you turn the key to position II.
There may be a fuel system cleaner that is applied through the schraeder valve to speed the action to the injectors.
That's for starters...
Ed