Toyota Lexusc Owner's Handbook Manual page 598

NOTICE
D Only use specified towing eyelet; otherwise your
vehicle may be damaged.
D Never tow a vehicle from the rear with four wheels on
the ground. This may cause serious damage to the
transmission.
A driver must be in the vehicle to steer it and operate the
brakes.
Towing in this manner may be done only on hard-surfaced
roads for a short distance and at low speeds. Also, the wheels,
axles, drive train, steering and brakes must all be in good
condition.
IN CASE OF AN EMERGENCY
CAUTION
Use extreme caution when towing the vehicle. Avoid
sudden starts or erratic driving maneuvers which would
place excessive stress on the emergency towing eyelet
and towing cable or chain. The eyelet and towing cable
or chain may break and cause serious injury or damage.
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