If tapping the gas valve causes it to come on, that suggests a bad valve.
BUT, start with the basics. If the furnace fan runs, but the furnace does not light (gas valve open AND igniter click), the SAIL SWITCH may not be closing. Causes of this: low voltage (measure at the furnace) causing fan to turn too slowly. Restriction in air return and/or vents and ducts causing reduced air flow. Or, the sail switch may be bad (least likely).
Quick check-- start engine and hold at high idle so voltage is up. Any different symptoms?