V=IR
R is the internal resistance of the cell. (often called Ri)
For example:
If your cell is 15mOhm (0.015Ohm), and you draw 30amps from it, it will drop 0.45v.
If your cell is 1.5mOhm (0.0015Ohm), and you draw 30amps from it, it will drop 0.045v.
The cells resistance changes with SOC to a fairly mild extent (generally +-50%), and greatly with temperature, cold vs hot can be 300% difference or more.
If you're trying to discharge at 3.2v, I sure hope that's a LiFePO4 cell, because modern RC LiPo is dead empty by 3.5v, and you're just wrecking the cell to go lower.