Here are the parts
Replacement parts for WHIRLPOOL GEQ9800PW1 27" Electric Dryer | AppliancePartsPros.com

Here is the wiring diagram
http://repair2000.com/images/wiring_sheet_geq9800lw0.pdf

[COLOR="Blue"]My dryer won't start. I have cleared all the lint from every area in the dryer. I have replaced the thermal fuse, thermostat next to the fuse. I have also replaced the hi and low thermostats on the heating element housing. The dryer will not start.[/COLOR]
The only one that will effect starting is the thermal fuse on the blower (Item 59 in Section 3)
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Prior to replacing the listed parts I have performed continuity tests on the door switch, start switch and all of the thermostats and the fuses. The dyer light turns on and the "on" switch loads when energized.[/COLOR]
By " the on switch loads" I am assuming you mean that the start relay does energize and stays energized after the button is released.
I noticed you did not include the belt switch (Item 5 in Section 2). Looks like this comes as a kit so it may be a problem part.

[COLOR="Blue"] Any suggestions for next steps would be greatly appreciated. I thought of the timer (I had mixed readings during testing) and also ensuring that I have two phases (220) feeding the dryer.[/COLOR]
Unplug the unit.
Set the timer to mid cycle timed dry, wrinkle guard off.
Then check the BK/BU and T/W timer contacts.
Both should be 0 ohms.
Be sure that you remove the wires from one side of the contacts you are checking. This ensures that you do not read an alternate/parallel circuit path.
If both are OK
Measure from the blue wire at the Start relay (the ione that goes to the thermal fuse) and connector W on the timer. This should be 1 to 2 ohms (the motor windings).