On Sat, 9 Apr 2016 11:13:56 -0400, "Mayayana"
wrote:

| Could I try and drill out the tap out? Without getting this off I can not
get
| the faucet off.
|

It happens that I had the exact same problem this
week. I was going to replace the washers in our
kitchen faucet. The red/blue plug was hard to get
out, then I couldn't get the set screw to turn. I
tried WD-40 for a few days. No help. I've decided
to leave it for now and probably replace the faucet
if it ever gets leaky.

Unlike some here, I love WD-40, but I think something like Liquid
Wrench would work better to unstick stuck screws. Maybe it's thinner?