Essentially a nice slick looking glossy brochure is sent in the post to the intended victim, along with 2 scratch and win tickets. Upon scratching the tickets, one of them will be a winner for US$130k or US$160k.
When the lucky contestant calls to redeem the prize they are told it was all a mistake and it shouldn't have been mailed to them, but it will be honoured anyway, as long as they sign a non disclosure statement. They also advised that their are government taxes to pay of US$7000, but as it is a competition they will pay half of this leaving them to only pay US$3500.
The company name that I have seen so far is Tunes to Travel, but it seems it is being done under a lot of different names.