Benue State Internal Revenue Service (BIRS) sealed the Federal University of Agriculture, Makurdi (FUAM) over unremitted Pay As You Earn (PAYE) of N2.3 billion.

BIRS Execitive Chairman, Mrs. Mimi Adzape-Orubibi who led an enforcement team to the University sealed off the Vice Chancellor's office, the office of the Registrar as well as that of the Bursar.
Adzape-Orubibi said BIRS took the decision ,after the institution failed to honour several letters written to it to pay up the outstanding Personal Income Tax from 2007 to 2011.

Adzape-Orubibi said that the BIRS got a court order to distrain FUAM because it deducted but failed to remit PAYE tax in some cases and under deducted in other cases; adding that the institution would now have to pay about N3 billion inclusive of penalties and interest.