What size pipe wrench are you using? You need more leverage, try a 24" pipe wrench or larger, maybe you have a neighbor who is a plumber, mechanic, etc. or you may try renting one from tool rental or auto parts store. Remember SAFETY FIRST, when it breaks loose try to keep your footing & not fall. Be sure to put antiseize compound on threads of new muffler and just snug it up, do not over tighten.