A Nigerian bank scam can be reported by sending evidence of the scam, such as emails or letters, to the U.S. Secret Service, a local Federal Bureau of Investigation office or the U.S. Postal Inspection Service, according to the FBI. The Federal Trade Commission also states that it accepts complaints.
The FBI encourages people to report any knowledge of a Nigerian bank scam to the proper authorities. The Federal Trade Commission accepts complaints on its website under the "FTC Complaint Assistant" link. To use this system, the user simply clicks on the category of complaint she would like to file and then tells the FTC what happened in her own words. The FTC also offers live communication with a customer service representative.
The FTC and FBI explain that Nigerian bank scams usually happen when the recipient receives a letter or email from someone asking for help in the form of money or information. The goal of the scammers is to get people to provide financial and identity information so they can steal money and identities. The FTC reports that these scams can be quite serious, and some have even resulted in beatings and death after the victims became engaged in them.