Scam using Publisher Clearing House as an agent for winning elyria, Ohio

I was sent a check for $3896.00 stating that I had won a publisher clearing house sweepstake and that the check sent was to pay the government taxes.  I remembered seeing this sorta scam on a talk show and began to investigate.  I looked up Mr. Kimberly Vernon VP of Global Operations and stumbled upon his letter that was sent to me word for word. It jogged my memory and I continued to investigate and found out that the scam goes like this:

The payee cashes the check and then sends $2989.10 in a money order back to the P&V Services Inc. and the payee keeps the rest of the money as an incentive to send the money order.  Here's the kicker...once the banks finds out that the check is not real they contact the payee and asks for the money back where the payee has already spent the remaining "incentive" and sent the money order to the scammer.