HELP!! Wont start fo break-in!

Ok. I'm going to verify that the distributor is in right. I have a dumb question due to a massive brain fart. When the #1 cylinder is at TDC, are both valves supposed to be closed, or is that when it's 180 out from TDC? Right now, with the rotor pointing to #6, both valves on #1 are closed.