Page 36 of brochure states
05. 60:40 FLEXIBILITY A practical 60:40 split folding rear seat comes standard on all IS models, which allows easy stowage of larger items.
https://l1-cms.images.lexus-europe.com/lexusone/lexgbenv11/IS_BROCHURE_tcm-3157-1643122.pdf
So who is right the car reviewers or Lexus themseles??