Toyota Lexusc Owner's Handbook Manual page 187

OCCUPANT RESTRAINT SYSTEMS
" Folding down rear seatbacks
Lower the head restraints, unlock the seatbacks by pulling
the seatback lock release lever and fold them down until
they lock.
When returning the rear seatbacks to their original
positions, unlock the seatbacks by pulling the seatback
lock release lever and lift them up until they lock.
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" Folding down rear center seatback
You can fold down only the rear center seatback.
To fold down the center seatback, lower the center head
restraint, unlock the seatback by pulling the center
seatback lock release lever behind the seatback and fold
it down. To return the center seatback to its original
position, lift the center seatback up until it locks.