Report to the Internet Crime Complaint Center http://www.ic3.gov/complaint/default.aspx , the Federal Communications Commission http://esupport.fcc.gov/complaints.htm , the Federal Trade Commission https://www.ftccomplaintassistant.gov/ and your state AG, as appropriate.

THIS IS A SCAM. This is a version of the advance-fee-for-something scam where something is a grant, loan, lottery winnings, interest rate reduction, tax reduction, gift card, refund, doggie, cruise, vacation, free gas, etc., and the advance-fee is for tax, shipping, registration, insurance, secure handling, processing, etc. They may send you a fake check, may want your credit/debit card or bank account number,  or tell you to wire cash via Western Union, Moneygram, etc. They can put recurrent difficult-to-cancel monthly charges or a 1-time charge on your card or bank account, and sell account info to other criminals and you'll have to replace accounts altogether. Wired-cash is irretrievable - once it's picked up at the other end, it's untraceable and gone. If they want you to call them up for instructions, they may tell you not to discuss the wire with Western Union desk clerks but the real reason is WU clerks are familiar with these scams and will warn you not to wire the money.
Beware area code 876 is Jamaica. If you call them, you'll have to pay international rates. The number may be a premium rate number like our 900 numbers that charge a lot of money per minute.
Report to US Postal Service Inspectors https://postalinspectors.uspis.gov/forms/MailFraudComplaint.aspx , the Federal Communications Commission http://esupport.fcc.gov/complaints.htm , the Federal Trade Commission https://www.ftccomplaintassistant.gov/ and your state AG, as appropriate.

This same man with phone number 8762983420 is calling my old mother and being very threatening to her over the phone. He is leaving her messages and calling her names. How do I go about to report him to the police?

The man said he was in Metarie, La. at 3702 Rockford.  I had won 2.5 Million dollars and needed to send 2500.00 to Debra Anderson at 230 7th St. Clarksdale Ms. 38614. He said his name was Ryan Clark.  I naturally knew this was a scam and sent him nothing.  He said he was from Global Lottery Sweepstakes.

Another scam
a man called and said I had won a contest to call him back at 1-876-298-3420
He said he was with Publisher Clearing house.

In the back ground you could here more peaple calling with the same scam

Indian accent Man called and left several messages stating to pick up the phone and said you could win 5 million dollars. When answered, Man would not give the company name. Man then acted like he did not understand why I called him back warning him not to call again.