Opponent has been playing TAG for about 90 hands. I've 3-bet a few times, but by no means am I out of line. Effective stacks $100.

1. Two limpers, villian on the button raises to $4, I reraise to $14 on the sb with [Kd], limpers fold and villian calls.
2. Flop [Qs][8h], pot $30. I lead $21 and villian shoves all in for $70 more.

if you don't want to call the shove then consider checking the flop.

This is an insta-call.

equity win tie pots won pots tied
Hand 0: 32.675% 21.70% 10.98% 5800 2934.00 { AcKd }
Hand 1: 67.325% 56.35% 10.98% 15062 2934.00 { AA, QQ, 88, AJs+, KsJs, JsTs, Ts9s, 9s8s, 8s7s, 7s6s, AQo+ }

Against this range it doesn't really matter if you call or fold. I put AJs in there to represent the odd time villain will shove a worse ace than AK/AQ. I put 76s in there to reprent the odd naked flush draw. If you think he would 4-bet AA, AK, QQ and take those out your equity goes to 34%.

No matter which way you slice it you should fold if he won't push draws here and call only if you he will and you don't mind variance. Personally, I would tend to call here if villain is aggro.

Yeah I actually think his range is probably more narrow than what you posted triple B.

I've seen something like 98s, 87s, etc here like never.

EDIT: Bah, so my question I guess is am I giving a TAG too narrow of a range (lets say I had more hands on him)?