I've seen many Tacomas being towed flat four.
Don't be discouraged if Toyota says no, that seems to be their standard answer on all models. As long as the transfer case has neutral and equipped with a manual transmission you should be fine. SOP for most is shift transfer case to neutral, trans in second or third gear, key on accessory to release steering wheel lock. I'd search Toyota Tacoma forums to verify your particular year and model is ok to flat tow.
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04 Jeep Wrangler TJ
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