Need to access...

...a bathroom sink drain line...this cap is not movable w/heat and wrench...next is heat/wrench and added leverage bar to wrench. If that does not do it, can I cut the cap off w/angle grinder and replace w/PVC?

You need a good pipe wrench with a 30-40" pipe slid over the handle for leverage. It will come out.

Also, when you are using heat, heat the outer threaded fitting, not the inner one. The heat makes the metal expand and heating the inside plug only makes it tighter.
When dealing with bigger fittings like that a propane torch is not likely to make enough heat.

You need TWO big wrenches. One to turn the plug, and one to hold the tee so it does not crack from the torque. IT will turn with the proper force.

Fixed...

...thanks for the replies...used two wrenches and some MAPP gas and she held no more...a ton of gunk, pipe innards cleaned like new, put old cap back on w/plumbers tape and she is good to go!!!