I am getting one of these emails every week or two.
In the past I was forwarding them to the ISP to try to ban the perpetrators. After doing a google search today, I found the following info from The US Secret Service Website...
I called the local field office and was informed that an email address has been set up to forward these scam emails to in order to assist the Secret Service in their investigations. The email does NOT have to be from Nigeria! She encouraged me to share the following email address here on the Internet since it is not yet on the Secret Service Website....