2001 V70 Tailgate will not open, Help

Problem: (2001, Volvo V70, 2.4, non turbo)
Yesterday it was business as usual, but somewhere mid day it happened? I had closed the tailgate and when I needed to open it again it would not open?

What I have tried so far:
I have replaced the fuses for the tailgate and that did not work.
I have tried to use the internal safety handle on the inside of the tailgate and that did not work.

My model did not have the "open back tailgate with remote" but I still tried that on the remote.

I tried to remove the carpet panel from the tailgate but you can not get it off as the plastic surroundings are tight around the frame once the tailgate is closed, so no luck there.

Please provide and help as I need to get this resolved, hopefully without having to go to Volvo at $120 per hour.

Thanks in advance.....

We have a similar problem w/ our 2003 V70 tailgate and appears to be weather related. When it gets cold the tailgate does not operate.

I took it to the dealership this morning since I felt they would be able to diagnose and fix it quickly versus my regular mechanic. They want $270 for parts and labor. So not happy.

JayT - curious, any issue with your license plate lights being out as well??

I'll let you know what part they replaced.