Cub Cadet 80, locked up rear, tranny??

I have a International Harvester Cub Cadet 80, serial number 0350021U011838. It has (unfournately) been sitting outside for a year, and it does not want to roll, the wheels seem locked up. It seems as if the rear end is locked up. But, if I jack it up, the tires spin freely, but in opposite directions. Could it be that the tranny is stuck in gear??

Any input would be appreciated, as I want to get this classic back running soon.

Thanks in advance.

That seems most likely to be what it is, since it was sitting outside in wet weather (covered, but still outside).

OK, here is the next question, how do I access the clutch and pressure plate?

Are they exposed once I get the tractor up on jackstands?

Thanks in advance.

Peter