1. Between the seal coat and the first coat of gel stain all of the wood pores are filled and there's just no place for the stain to go.
2. I didn't leave the second coat of stain on long enough.
3. Gel stain is a one shot deal.
I'll probably post in some of the wood forums soon and try to figure out why the second coat failed. It's not big deal, though. It didn't hurt the color of the cabinet.