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Internet Crime Complaint Center (IC3)
The "IC3's mission is to serve as a vehicle to receive, develop, and refer criminal complaints regarding the rapidly expanding arena of cyber crime." You can file a complaint using an online form on this site. Also includes a FAQ, a description of Internet crime schemes, and prevention tips in areas such as auction fraud, identity theft, and investment fraud. A partnership of the Federal Bureau of Investigation and the National White Collar Crime Center.
http://www.ic3.gov
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