will next determine whether what happened to Luis Eduardo González González and Oscar Tassino Asteazu constitutes forced disappearances. 1. The disappearance of Luis Eduardo González González 97. Regarding the first element, relating to deprivation of liberty in the case of Luis Eduardo González González, , the IACHR considers that there is no dispute regarding the fact that he was detained on December 4, 1974. That is recorded in testimony of the alleged victim's next-of-kin, including his wife, who stated that she was arrested together with the alleged victim, as well as in the "Report by the Investigative Commission on the Ultimate Fate of 33 Citizens Detained between June 27, 1973 and March 1, 1985." Furthermore, State officials did not deny the detention of the alleged victim; they claimed he had escaped from prison. Therefore the Commission regards this element as proven. 98. As for the second element, namely direct involvement of governmental officials or their acquiescence, the Commission points to a series of factors proving that the alleged victim was disappeared by State agents. - The context surrounding the facts of the case, including systematic practice of extrajudicial executions. - The testimony of the mother of the alleged victim, indicating that he had been detained by members of the Joint Forces; the testimony of other people detained in the 6th Cavalry Regiment, who said they had seen the alleged victim there, in physically and psychologically very poor shape; and the statement by his wife Elena Zaffaroni, who was detained with him and saw him having convulsions after being tortured by State agents. - The report of the "Investigative Commission on the Ultimate Fate of 33 Citizens Detained between June 27, 1973 and March 1, 1985," which documented why this case is presumed to have been related to intelligence operations and stated that it is uncertain whether his remains were buried in the precincts of Battalion 1 Mec No. 13 or Battalion 1 Parach. No. 4. - The Final Report on the Situation of Missing Persons and the Facts that Led to their Disappearance" of the Parliamentary Investigative Commission of the Chamber of Representatives , which identified Luis Eduardo González as one of the victims of forced disappearance in Uruguay between 1973 and 1978. 99. As regards the third element, concerning refusal to acknowledge the deprivation of liberty or to disclose the fate and whereabouts of the person concerned, the Commission stresses that, according to the information available, when the alleged victim's mother went to look for him at Army Division No. 1, they told her he had escaped. The Investigative Commission stated that "an attempt was made to cover up his death with a press releases reporting that he had escaped." The IACHR points out that despite the versions of the Investigative Commission on the Ultimate Fate of 33 Citizens Detained, the alleged victim's whereabouts are still unknown. On the contrary, failure to investigate the facts has functioned as a mechanism to cover up what happened or the whereabouts of the alleged victim, so that the IACHR considers this element proven as well. 2. The disappearance of Oscar Tassino Asteazu 100. With respect to Oscar Tassino Asteazu, the IACHR notes, with regard to the first element, that there is no disputing that he was detained on July 19, 1977. That is recorded in testimony of the alleged victim's wife, as well as in the "Report by the Investigative Commission on the Ultimate Fate of 33 Citizens Detained between June 27, 1973 and March 1, 1985." Therefore the Commission regards this element as proven. 101. As for the second element, the Commission considers that it has been shown that State agents took part in what happened, given the following factors: - The aforementioned context surrounding the facts of the case. - The testimony of the alleged victim's wife, who said she had been detained by three individuals dressed in civilian clothes who identified themselves as members of the Joint Forces. - The report of the Peace Commission, which indicated that Oscar Tassino was a victim of forced disappearance and had died on July 21, 1977; and that his remains had been "buried in Armed Forces precincts." - The Final Report on the Situation of Missing Persons and the Facts that Led to their Disappearance" of the Parliamentary Investigative Commission of the Chamber of Representatives , which identified Oscar Tassino Asteazu as one of the victims of forced disappearances in Uruguay between 1973 and 1978. 20