OK, is there anything else you did to it, while we're at it? "Replaced the wires and now it won't run", eh? [8D]
Yes, I would say you more than likely had the valves (or most of them) set too tight. Now you have them so loose that they won't be opening.
You need to go back and set the valve lash again. Leave your wires on, they're not the problem. And follow an adjustment procedure, not just tightening or loosening at will. Do you know how to set the valves?
You can static set them the I-E-E-I...etc. way, or individually on the heel of the cam way. Or you can set them the messier "engine running loosen-clack & tighten-back" way.

 

If you need 90 deg. boots on all of them you may have to get the "make your own" plug wires.

 

The car will not start at all right now. I am at a loss as to why. It sounds like the valves are way too tight but I backed the nut off alot and still the same.

 

Whether you realize it or not, you just answered your own question.
When the jam nuts were too tight, your valves weren't closing fully. So you backed them off "a lot", and now they aren't opening. Valve lash adjustment isn't something you do with your eyes closed and fingers crossed.
Give the link below a good read. It should help you figure what's going on, and what to do from here.
Valve Lash Adjustment

 

Which valve is exhaust and which one is the intake?

 

Oh boy!
Do you have a repair manual? Get one if you don't, it will come in handy.
But, you can tell which is which after the valve cover is off.
The intake valves will line up with the ports of the intake manifold (you can see the raised runners where they meet the head). And the exhaust valves will line up with the exhaust ports of the exhaust manifolds.

 

Thank you Camaro 69 like I said I need a mechanic and I am in over my head. I plan to hopefully get the car running to drive it 5 mins down the street to a mechanic.

 

You're welcome, and good luck.
Just take it slow, follow the instructions, double check it, and you should be OK.
Nothing like jumping into the deep end right away!
Oh, and if you have your jam nuts backed waaaaay off, you're going to need to snug them up somewhat before you try to adjust. Otherwise you might not be seeing any rocker movement as you turn the engine over.

 

One more thing....
If you plan on taking your car to a mechanic to have the valve lash re-checked, then use the valve adjustment procedure I have linked below. The one I gave earlier is the "optimum" way of doing it, but it takes longer to do. The one below is the "good enough to get the engine running" method, as shown in many repair manuals. Unless you feel confident enough once you start adjusting them, then you can do it the "right" way.
Valve Adjustment Easy-Cheezy Way

 

Well it looks like Im up sh*ts creak without a paddle and my boat is sinking! I have read all the forum discussions and pages from google on rocker arm adjustment and I still cant grasp it. (It doesn't help that I'm working outside in the rain) I can adjust the first set with #1 cylinder on TDC. Then it says to rotate the balencer 1 turn til I see the timing mark line up again. Well when I do this the intake and exhaust valves they say to adjust are not in the correct firing position. I am getting frustrated and I think Im going to have to scrap this project until I can afford a mechanic. Looks like Im hitching rides.