After over an hour of consulting the internet and the owner's manual, I serendipitously slid the seat all the way forward and finally saw a very small red nodule underneath the seat. There is one on each side of the seat and it feel a little like metal with a rubber tip. Once you have seen this, the whole process is much simpler.
1) Fold the seat forward by pulling on either the lever on the side or the strip on the back. Make sure the headrest is all the way down.
2) Slide the seat all the way forward and locate the red release tabs underneath each side of the seat. (Moving the front seat forward makes the entire process just that much easier.)
3) Slide the seat all the way back.
4) Pull each of the small red tabs you located in step 2. You should hear each lock release and be able to tilt the seat forward.
5) Tilt the seat forward.
6) Pull the release strip underneath the seat and lower the seat back down. When you do this the front legs should release and voila!
I hope this saves you time and the stress that I went through.
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