Below the steering cowl is the thick U bracket (this assembly is probably 3-6 inches from the firewall) with two 7/16 inch bolts holding a rectangular plate with a 1/2 inch nut in the center. Remove the two 7/16 bolts. The steering wheel should spin in circles and move up and down. If it doesn't it's probably rusted in place and you'll need liquid wrench or WD40.
There is about 4 inches of adjustment up and down. When the wheel is properly adjusted, replace the rectangular plate and 7/16 bolts making sure the plate sits on the flat of the upper column. You may need to readjust the cowl and the clip which turns the indicator light switch as well.
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