Ford 2002 Taurus Owner's Manual page 104

Seating and Safety Restraints
REAR SEATS
2nd seat/split-folding rear seat (if equipped)
One or both rear seatbacks can be folded down to provide additional
cargo space.
To lower the seatback(s) from
inside the vehicle, pull tab to release
seat back and then fold seatback
down.
When raising the seatback(s), make sure you hear the seat latch into
place.
3rd seat (wagon only)
The third seat faces the rear of the vehicle. For height and weight limits,
see the label on the seat cushion. When the seat is down, the back of
your wagon has a flat surface for carrying cargo.
To open up the seat:
1. Unlock the floor panel with the
key, then use the handle to fold the
floor panel toward the front of the
car.
2. Remove the cargo cover. The
cargo cover must be removed or the
seatback will not latch in the
upright position.
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