You can report the email and turn it over to IC3, the cyber crimes division of the FBI..

http://www.ic3.gov/default.aspx
https://www.ftccomplaintassistant.gov/#&panel1-1

SPAM@UCE.GOV
Here are the instructions on how to do it:
http://www.consumer.ftc.gov/articles/0038-spam

I received an email allegedly from my local gym where I belong as a member.  This email told me that they were having problems processing my account for paymednt and I should either call the above number or click to give additional information (I did not click).  They are probably looking for my credit card number to do some type of a scam.  I called the gym and there is no problem with this account.  Just another scam!!!!  BEWARE!