Complaint Review: North Atlantic Grand Casino Sweepstakes

I get a letter and check from North Atlantic Grand Casino Sweepstakes. The letter states I won a 2009 Consumers Award Prices(sic) held on June 25th in the 2nd category. My ticket serial number is CA/- 034776582446 and the winning number is 3-9-12-26-38-44-45. I am supposed to use the check they sent me ($4980.00) to pay the taxes on the winnings ($3550.00). I am entitled to the sum of $100,00.00USD and my cliam number is NAGCS/99925. I am also supposed to call Mr. Greg Johnson at 1-905-598-3514 for instructions to claim my winnings. The Tax payment information is that I must send the money by Money Gram or Western Union to: Peter Resselot, 1 Front Street, Toronto, ON. Canada M6S 3C5. At the bottom of the letter is a congratulations from a Mr. Bill Cox, the promotion manager.
The check looks very real and authentic and seems to be drawn on the First Tennessee Bank in Chattanooga. There is a second address of EMS, 1724 Central Avenue, Chattanooga, TN 37408 printed on the check.
BEWARE!! This is a phoney promotion and if the check is cashed and the money for the taxes sent, the bank will hold the casher responisble for the balance of the check!!

John
Rosselot, California
U.S.A.