Complaint Review: Standard Trust Financial Beatrice Berry Vice President Finance

I got a letter in the mail saying I had won $250,000 in a drawing organized for customers of Kmart, Kohl's, Wal Mart, Kroger, Home Depot etc. in the U.S. and Canada.
The letter contained a check for $4,920 to be used for paying $3,450 in taxes on the winning amount through Western Unnion or Money Gram located at every Wal Mart store.

I called the number in the letter and a recording said that the customer I was calling was unavailable. In investigating I read a similar rip off report on this website.

Question: How is the rip off carried out if they are sending a check from an accredited institution: New Jersey Institute of Technology, Newark, New Jersey 07102-1982 and from an accredited bank: Wachovia Bank of Delaware, Wilmingtonm DE 19803?
Note: I have not cashed the check!

Lightning
Oceanside, California
U.S.A.