The Best E-mail Scam Ever

[Jack of Arcades]

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It's called a 419 death threat. Apparently it's the new MO.
FBI warning

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Wow that example letter linked was much stupider and less scary than the OP's.

What's 419 mean anyway?

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From wiki:

The number "419" refers to the article of the Nigerian Criminal Code (part of Chapter 38: "Obtaining Property by false pretences; Cheating") dealing with fraud.