This scam looks like it is from the IRS & the FBI. DON’T FALL FOR IT!!!!!!!!!!! It includes a link that you are instructed to click on. If you do click on it, malware called RANSOMWARE will be downloaded which will prevent you from accessing data on your device unless you pay money to the scammers. Don’t click that link!
If this does happen to you please report it here.
It is suggested that you do NOT pay the ransom because not only does it encourage the scammers to engage in these behaviors but they may not provide a decryption key even if you do pay.