We consider resolution of singularities for $1$-foliations on varieties of dimension at most three in positive characteristic. We prove that such singularities can be completely resolved if we allow tame regular Deligne--Mumford stacks as underlying spaces. If one restricts to underlying varieties, we show that $1$-foliations singularities can be simplified into multiplicative ones.
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Quentin Posva (2024) studied this question.
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