Probably fixable. I had the drive motor replaced on my Tascam 244 for $70 Canadian.

If the heads are shot, that's probably a different story. But if it doesn't drive at all, probably belt or motor.

The indicator for the motor needing replacement is, if it runs, it runs really really fast.   Oddly enough.   

My 244 is hiding under the stairs--last time I tried to use it there were nasty-sounding squeals, I think I used the wrong kind of fluid for head cleaner. Oops.