Modeling the mouth...    

Step 22.
Select the ring of splines that makeup the inner lips.

Hide the rest of the geometry.

Step 23.
Extrude the ring and pull the next spline ring back.

There may be a crease in the lip depending on how you created the edges of the mouth. This is perfectly fine but its probably a good idea to fix the crease on the next spline ring.

Break the spline by clicking on one of the splines that are creased and hitting shift k or k. Sometimes k won't break the spline, depending on the situation.

Once the spline is broken simply reattach it and the continuity of the spline should be restored.

The image to the right illustrates the creasing and what the fixed spline looks like.

This is a trivial issue unless your character's mouth will open wide in animation. If it does and the crease is there it might look odd.

 

Step 24.
Continue extruding the spline rings back to create a shape similar to the one on the right and bottom left. This can be easily achieved by extruding and scaling the entire ring to create the shape.

Notice the Uvula (punching bag) that was inserted into the shape by lathing a cross-section and breaking and attaching splines to close the holes.

There are creases in the corners of the Uvula, but they probably wont be noticeable so far back in the mouth.

The image on the bottom shows a cutaway of the head and the position of the mouth.

 
The Teeth and gums    

Step 25.
Create an outline similar to a light bulb. The less points the better

Lathe the outline.

Notice the open end at the bottom. I didn't close the whole because this will be hidden by the gums.

Step 26.
Using our old friend the Magnet tool, sculpt the tooth to look like the images on the right.

The far image shows the tooth from the left side.

Step 27.
Copy and paste the tooth to create a row of teeth.

Sculpt the third copy to make it point and have a little more sharpness than the others. Nudge it up a little as well.

 

Step 28.
Continue sculpting the next to teeth to make them into molars. This is done by grabbing the center points at the pole and pulling them down into the tooth.

Then pull the front and back points on the edge up to create cusps.

Scale these two teeth on the x axis as well to make them fatter.

 
Step 29.
Select the row of teeth in the front view.

Right Click (cmnd click on the Mac) and flip the copy on the x- axis.

The result should be the other side of the bottom row of teeth.
 

Step 30.
Move the teeth into place.

The bottom right picture shows the finished row of teeth, with some slight tweaking to keep them from being to perfect.

 

Step 31.
Hide all the teeth but the back right molar.

Draw a spline to create the line of the gums of the molar. Make sure you draw this at the height of the gum not the low point.

 

Step 32.
In the modeling tools options set the "Lathe cross sections" option to ((number of Teeth x 2)x 2) + 2.

In my case I have 10 teeth so that works out as follows... ((10 x 2)x 2) + 2 = 42

This gives you enough splines on the ring to create a simple mesh but fairly realistic gums.

 
Step 33.
Lathe the gum cross section.
 
Step 34.
Select the gums and rotate them so that the splines line up between the teeth.
 

Step 35.
Select the gums and Lock them so that you may edit them with out accidentally selecting points on the teeth.

You could hide the teeth, but you'll need to be able to see them in order to model the gums to fit them.

Step 36.
From the Top View. Select a little less than half the gums (make sure its the back half). This is easy to do with the lasso line mode.

Then delete the selection. This will leave a bridge of splines across the back. Break these splins by selecting them and hitting the "k" key or "shift K" if you just want to break the connections... In our case we are getting rid of them, so break them with the "k" key (the shortcut to the break spline tool).

Now you are left with something like this...

However, we only really need to model half of the gums, since we can just copy/flip/attach that half to finish the other side. So select the Right half of the gums and delete them.

You should end up with something like this.

 

Step 37.
Sculpt the gums by pulling points, to look something like the image on the right.

Basically pull the points between the teeth up. Pull the points in front of the teeth down and create small ridges were the gums sink between the teeth.

 

Step 38.
This is a good shot of the gums by themselves.

Grab the center spline and scale it on the x-axis to equal 0 percent.

 

 

Step 39.
Select the gums and right mouse click (cmd click on the Mac). Select copy/flip/attach to finish the gums.

 

 

Step 40.
Select the gums and teeth and copy and paste them. Then right mouse click (cmnd click on the Mac) to flip them on the y-axis.

Scale the upper teeth and position them as you like.

 

Step 41.
All that's left is to put the "Dentures" in.