Shell Petroleum Development Company — in the mobile world lucky draw you have won us $ 1million

respected sir,

i am gulam murtuja bilal dolare. i got the sms on my mobile that you won us $ 1 million.
i had made the payment o[censored]s $ 2900.plz help me .
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Received sms of wiinning $1000, 000.00 by Alex Johnson Claims Dept.
Paid $590 to get FRO from Financial Services Authority.
Submitted FRO and Certificate of Winning Award along with bank transfer charge $5700 to Access Bank Plc affliated bank where winning Amount kept in temprary a/c in my name by shell company.
Accessbank tried to transfer the fund but was stopped on order by JohnPagani, commission chairman Nigerian National Board of Internal Revenue, United Nations Foreign Payment Policy dept.for not Paying Nonresident tax$10.000.He threatened me of legal action against tax evasion in UK court.
I exressed my inability to pay the tax because of my financial problem and gave him Authorisation letter, authorising Nigerian National Board of Internal Revenue to collcet/deduct $10.000 nonresident tax. and release the order.
So far no reply from him I wrote three letters to him.
No reply from Access Bankplc.
No reply from Central Bank of Nigeria.
I have spent $4290 .Can you get me back the money.

Is it a scam?

Reply soon.

Your's Faithfully
K.S.Ravindranath<[protected]@yahoo.com

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