It’s not known whether these phishing emails come literally from Nigeria or not; they promise payouts from a fund arising from a legal settlement over auction-rate securities [Business Insider] Compare Point of Law, Sept. 19 (emails invite victims to claim supposed share of oil company environmental hazard reparations).
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The funniest scams are from the NY City Police Warrants Squad. They mail out “You have won a settlement” to the last known address of felons who eloped from bail or parole.
The perps show up at the “Law Office” for a big surprise. As they are lead away back to jail, some geniuses are still demanding their money.