I have a 2004 Toyota Tacoma Extended Cab and need to put a car seat in the back. It has an anchor point above the seat that says "car seat" but ours does not fit (smallest model available at Baby's R Us).

The problem is that in the rear facing position, the top of the car seat hits the back of the front passenger seat. If we could raise the car seat (legally) so that the top would sit above the top of the front seat, it may work. I don't know how to raise the level it sits on and if thats even legal.

I could also put it in the front seat but that is not recommended (but still legal).

Any suggestions, advice or experience?

Thanks.
Middle is not an option as it has to have a seat belt to secure the car seat. Front seat is all the way forward. I'm not even worried about passengers with the car seat, they can sit in the back behind the driver and watch the baby.

It is not a problem for a car seat to be touching the vehicle seat in front of it. Britax even says this is a good thing adding extra bracing to a rear facing seat. Go ahead and put it there. Absolutely do not try and figure a way to raise the seat up higher, it could be very dangerous for the baby. A car seat in the back seat touching the frong seat is a lot safer than a car seat in the front seat. AND it is not an option to put the car seat in the front passenger seat unless you can turn the airbag off.
See this thread in a car seat safety forum with answers from car seat techs regarding a woman with a pickup truck needing to put a car seat in the back:
http://www.car-seat.org/showthread.php?t=25649&highlight=touching+front+seat
She has a similar vehicle and the tech says the preference is rear facing in the front b/c the back seat doesn't leave enough room for the child to have proper head excursion.

http://www.car-seat.org/showthread.php?t=25060&highlight=touching+front+seat

The most important thing is keep that baby rear facing! Babies should stay rear facing AS LONG AS POSSIBLE! 20lbs/1year is outdated advice that puts your child at risk for death or serious injuries in a wreck that could be possibly prevented if he were rear facing. HEre's why:
A forward-facing child under 2 years old is 4 times more likely to be killed or seriously injured in a crash than a rear-facing child of the same age. A child's vertabrae do not fully fuse until 3-6 years old, before then, she is at great risk for internal decapitation. The spinal column can stretch up to 2 inches in a crash BUT the spinal cord can only stretch up to 1/4 inch before it snaps and baby is gone.