dankish ill-nurtured critiques are not convincing.
What part of this is not convincing, finance troll?
An affiliated group of corporations shall, subject to the provisions of this chapter, have the privilege of making a consolidated return with respect to the income tax imposed by chapter 1 for the taxable year in lieu of separate returns. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the affiliated group consent to all the consolidated return regulations prescribed under section 1502 prior to the last day prescribed by law for the filing of such return.
https://www.law.cornell.edu/uscode/text/26/1501
Partnerships aren't corporations, so they can't be part of an "affiliated group of corporations."As used in this chapter, the term “includible corporation” means any corporation except...(6)An S corporation.
https://www.law.cornell.edu/uscode/text/26/1504#b
S-corps aren't includible corporations and thus also can't be part of an "affiliated group of corporations."
Therefore, Lisowsky and Minnis can't possibly have "consolidated parent tax returns" for partnerships and S-corps and Lisowsky and Minnis have never explained how they have consolidated tax return data for entities that cannot file consolidated tax returns.