Valve adjustment weirdness, valve adjustment Options

[Java2570]

Ok, I'm a newbie with a 1974 914 2.0L. I am replacing my heat exchangers and exhaust this week and while I have them off, I figure I'd adjust the valves while
I've got extra room to do so. So.... I spent time finding TDC notch on my flywheel and scribed a mark corresponding on the bottom viewing window of the trans.
I also have a red paint mark that was made on the fan that lines up with this as well.
When I go to adjust valves on #1, they are very tight and can't even get a feeler gauge into it to adjust. Then when I try to loosen the screw, it is making no difference in the looseness of the adjustment. What is happening here? Am I making some stupid mistake or is there something wacky going on? I've adjusted valves before on Karmann Ghias so I know how to do the adjustment basically. Also, the nuts are not
13 mm, they are 14 mm on this engine. I know the engine is from a 1975 car but I'm
not sure if the rocker arms were replaced or not......confused.
Am I doing something wrong here? Thanks!

[VaccaRabite]

You have spark plugs removed, yes? This makes turning the engine via the tire much easier.

Also, you can't trust the dizzy. A PO may have installed in 180 out and just moved the wires to get it to run. Unless you know the dizzy points to #1 at TDC, the only sure fire way to find TDC is to check that the piston is at top of its travel and both valves are closed.

The white mark on the fan is the TDC mark. Red is 27degrees. If your fan has a "0" that is also TDC instead of the white mark. Some fans have a black mark, which is 5 degrees BTDC. You want either the white mark or the "0" between the notch.