2007 toyota tacoma tailgate latch won't open, How do I FIX IT?

SOURCE: tailgate latch broken

You can pull the panle off with your hand from the inside of your van but becareful because those clip that holds the panel are very easy to break, once off you ll see where the latch located there is an opening for you to open. Hope this help and good luck.

SOURCE: 05 tacoma tailgate latch stuck

I had the same problem. I figure that dirt/rust may have accumulated inside the latching mechanism. I was able to fix it using the following steps.
1 - Remove the plastic cap that covers the top of the gate.
2 - Remove as many of the remaining torx bolts from the inside cover (you will need to do this to get inside the gate).
3 - Next, try and get some WD40 on/in the latch mechanism.
4 - Using a large screwdriver, you will need to pry the lever attached to the cable in order to release the latch.

Not a pretty process but it seemed to work. I give the latches a good lubrication frequently now, until I get around to replacing them.

SOURCE: my 08 toyota tacoma tailgate latch is jammed and

Some gravel has gone down the latch holes on each side. Take the tailgate out and place it on something that won't scratch it like an old blanket. Turn it upside down each way and gently tape on it with your hand to dislodge the gravel while operating the latch.