Lottery scams may be the most prevalent scam in the world today and for a good reason.  People fall for them.  Generally a lottery scam starts with your being informed that you have won a lottery that you never entered and then you are instructed to pay administrative fees or taxes before you can claim your prize.  A good starting point in considering any lottery scam is recognizing that you cannot win a lottery that you never entered.  As for administrative fees, legitimate lotteries do not charge those.  Income taxes are owed on lottery winnings, but they are either deducted from your prize before you receive it or you pay the taxes directly to the IRS.  No legitimate lottery collects tax payments from winners.  What follows is a different twist on a lottery scam.  This email which I am reproducing in all of its glory including an unfinished opening paragraph and a repetition of three paragraphs is one I received today although this same scam email has been around since 2009.  What makes this particular lottery scam different is that it represents that it is from a lottery official who is willing to rig the lottery so that you win on the condition that you share the winnings with the scammer.

Here is a copy of the email that I received.  DO NOT RESPOND TO THE EMAIL.

“Hello,
I am William and I work with the European Million Online Lottery as the Online operation manager in my location.Our Lottery Hello,
I am William and I work with the European Million Online Lottery as the Online operation manager in my location.Our Lottery Organization is currently organizing its annual online end of year lottery programme of #4,000,000.00 Great Britain Pounds Sterling(Four Million GBP) and I want you to participate. You have to register online on our website which I will send to you in my next email after you have confirmed being interested.
Due to my position in the company as the online operation manager,I can make you win the above stated amount but you will have to give to me 30% of the amount won. Everybody would like to play a lottery they are assured of winning.
I am assuring you today to be a winner, please do not take for granted this once in a life time opportunity as we both stand to collectively gain from this at the success of the transaction. Should you be willing to assist me in this transaction please do respond to e-mail: williamwilcoxboard@live.com
Thanks.
Wilcox William  is currently organizing its annual online end of year lottery programme of #4,000,000.00 Great Britain Pounds Sterling(Four Million GBP) and I want you to participate. You have to register online on our website which I will send to you in my next email after you have confirmed being interested.
Due to my position in the company as the online operation manager,I can make you win the above stated amount but you will have to give to me 30% of the amount won. Everybody would like to play a lottery they are assured of winning.
I am assuring you today to be a winner, please do not take for granted this once in a life time opportunity as we both stand to collectively gain from this at the success of the transaction. Should you be willing to assist me in this transaction please do respond to e-mail: williamwilcoxboard@live.com
Thanks.
Wilcox William”

TIPS

Remember you cannot win any lottery that you have not entered and no legitimate lottery will ask you to pay administrative fees after winning the lottery.  Nor will they ask for tax payments to be made to the lottery sponsor.  Income taxes are either deducted from your winnings or are your sole responsibility to pay the IRS directly.  No legitimate lottery collects tax payments from winners.  As for this particular lottery scam, if it were serious, it would still not be legitimate. It would be a crime.  Either way, you don’t want to be involved.