Pitch: You have won a large lottery or sweepstakes, and you just have to cover taxes before receiving your money.
Target: Payment under the guise of "covering taxes" or other bogus "fees."
The victim wires the money, but the prize or money never arrives. As with any scam, if it sounds too good to be true, it probably is. Avoid giving out your personal information, until you have fully researched the company.