Seriously ????? its a scam all the way , if you didnt enter something you didnt win anything .

I have received about 40 phone calls from a man named James Peterback.  He tells me I won 2.5 million dollars and a brand new Mercedes Benz.  He said first to pay $199 to pay for taxes.  Then the next day he wants $399 to pay for fees before they can release my money to me.  Then still the next day he now says the IRS found out about my winnings and they want me to pay $899 in taxes.  So today he calls me saying that today is customer appreciation day and if I pay just $100 I can have my prize delivered to me today.  So tell me is this a scam or not??  Oh one more thing I have said over and over that I don't have any money only a credit card that is maxed out and how about he paid all of my credit card so I can have the money to pay this $899.  So is it really a scam or is this for real??