Happy day...I don't have a particular answer, but I have a new friend in Nigeria who's father was killed and he was an executive at a major bank.  He wants to transfer me a few million dollars to hold for him (I get a cut off the top), and even he has an email address.  They are rather easy to come by these days.  I suspect it will eventually be connected with the email info on the account at EFTPS.gov and IRS.gov, as well as at state unemployment offices.