This scheme involves letters or emails received from various places, including Nigeria, South Africa,
Canada and Europe. The sender typically impersonates a high-ranking government official or a bank employee, who has a large amount of money they need to get into or out of the country.
The con artist offers to make the victim a partner and requests that the victim set up a legitimate bank account. The account will be used to transfer millions of dollars, from which the victim will get to keep a sizable portion of the money. Documents are also sent to the victim with "official-looking" seals, stamps, etc. The victim is eventually asked to provide up-front or advanced fees to cover taxes, attorney fees, etc.
Although the themes continue to change, when the victim becomes involved, he/she may become or considered an accomplice.