The contact owns a 2007 Toyota Tacoma. The contact received notification of NHTSA Campaign Number: 14V604000 (SUSPENSION); and the vehicle was taken to a local dealer for the recall repair; however, the dealer declined to service the vehicle because of the excessive rust on the subframe of the vehicle. The contact was informed that the subframe needed to be replaced before the recall repair could be performed. The vehicle was not repaired. The manufacturer was notified of the failure. The approximate failure mileage was 198,000.