Excel Resources. INC It seems so real to be so Fake Toronto, Ontario Nationwide

Yet another very bad check scam.
This one is from:
Excel Resources, Inc. First Canadian Place. Toronto Nationwide. You feel the excitement as you read the first line of this letter that says:

Dear Winner,
We are pleased to inform you that you are one of the declared winners of the International Shopping Sweetsteaks Lottery promotions help on January 28th, 2009 in the 2nd category.
The letter stating you are one of the winner of a $145,000.00 US dollars. It continues to say this is from a total prize money of $2,900,000.00 US dollars etc. They send you a check (mine for 4,775.00) This one sends you a check that looks so real written on the bank of American. They instruct you to call your assigned tax agent and they give you his name and number. (Seems you can not reach him) The tax amount is $3,845.00 to be paid via moneygram wiring facility directly to your assigned tax agent.

The letter states note if we do not hear from you within a certain time, we shall assume the enclosed check amount as lost and winning unclaimed. The check will be cancelled and declared null and void.

Gerald & Cheryl
Spring Hill, Kansas
U.S.A.