Stomach fat can never be spot reduced without going under the knife. Liposuction is a dangerous surgical procedure and it really only works for the short term. If one doesn't change their eating habits and begin to exercise, the fat is going to come right back. It's really as simple as that. The fat needs to be burned off through exercise - that's where most people get stuck.
If you aren't sure exactly where or how to start, it may be helpful to view this step-by-step guide to get rid of a fat stomach. It's laid out in a format that is really easy to follow.