[AviD]

I don't like getting involved with tricky tags in capped pots with KQo, especially when I whiff the flop. You're never pushing him off an Ace here, and will rarely be able to tell if he has the Ace or not. 3-betting the flop will likely get you CRed again on the turn whether he has it or not. I think your better line if you MUST continue is to smoothcall the flop CR and raise the turn. He still isn't going to let go of an Ace but he'll let go of some other hands that beat you, such as underpairs. Or he may play uber agg and pop you back.

Ultimately, I think this is an ugly spot to get involved with a tricky TAG, and I'm assuming he is more TAG preflop and more tricky postflop. If you think he is capable of folding to aggression, then I think the above turn line is your best chance in taking down the pot. 3-betting the flop, he is likely to go into check/call mode with any pocket pair.