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From Tony Bradley, CISSP-ISSAP, for About.com

Email Scam: Fraudulent FDIC Email Cites PATRIOT Act

Tuesday January 27, 2004
Many email scams are easily detectable because they are so ridiculous that no rational person would believe them in the first place. Of course, that doesn't stop a lot of people from opening file attachments called "nakedbritney.exe" that allege to be from "security@microsoft.com" with an incoherent message in broken English- but that's beside the point. This email scam is a well-written message that claims to be from the Federal Deposit Insurance Corp. (FDIC) stating that your bank account has been denied insurance on the grounds that you are being investigated by the Department of Homeland Security for suspected violations of the PATRIOT Act. For more information on the FDIC email scam you can see this CNet News.com article: E-mail scam taps antiterrorist push, says FDIC.
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