Payment Alliance International, Inc. Jag Apparel Group, Inc. Claiming I had won an award of $50,000. Sent check for $3150.25 Louisville, Kentucky

I received a letter and check in the mail. The letter claimed I had won a cash reward of $50,000 from a North America Consumer Reward Promotion Draw organized for customers of Wal-Mart, Sears, Home Depot, Safeway, and ASDA.
The check sent was for $3150.25 which was suppose to be to help pay for the taxes required for being a non British Resident.  It said I would have to contact my assigned Claims Rep by the name of Mr. John Elvis (I'm not joking) or Mrs. Joyce Smith.  Basically I would have to make arrangements with one of these 2 yahoos to cash the check and then send them back $1930.00 for the taxes.  I did NOT fall for this by the way.  Anytime you receive a check and they are asking for part of it back...it is a SCAM!! Otherwise they would take the taxes out and just send you the remainder.  Basically the check is no good but by the time you find that out, you've sent them their money and your account is overdrawn the amount of the check they sent you to cash...It's all very sad! DO NOT FALL FOR THIS!  

 The check is drawn on a company called Jag Apparel Group, Inc. which appears to be a legitimate business that I did find online. I have no idea if they are aware of this scam or not. The check is written on a Bank of America account listed at 500 Newell Ave. Walnut Creek, CA.  94596.  This branch does NOT appear to exist from the search I did online.