“The FBI received 115 complaints of similar e-mails reaching people across the country in less than a month last winter, according to its Web site. The e-mails vary only in the amount of money demanded, ranging as high as $80,000.” Source: The Boston Globe
The FBI has a website that offers warnings and information about email and online scams. Additionally, the Internet Crime Complaint Center (IC3) also offers people the opportunity to report cyber crimes.
As always, never click on links in emails – especially when they are from unknown individuals. If you are ever in doubt about an email you receive, contact your local law enforcement agency.