Moving through the Republican Guards' security area on the morning of the 26th undetected, 2nd ACR encountered the Tawakalna DivisionTawakalna Division and 12th Iraqi Armored Division (12th AD) in a line facing them with Tawakalna in the north and 12th AD in the center and south. All Iraqi units occupied well-constructed defensive emplacements and had prepared alternate positions which enabled them to reorient to the west to face VII Corps's attack. 12th AD's assignment to the Republican Guard was not known at the time of the engagement.Michael D. Krause, "The Battle of 73 Easting, 26 February 1991", A Joint Center of Military History and Defense Advanced Research Projects Agency Project, 24 May 1991
