Another 10.4 million USD, Help me spend it please.( email scam recieved)

Hello, its seems Ms. Carman L. Lapointe  of the "United Nations" wants to give me 10.4 Million USD,where do these people come up with this crap and who in this world would  believe it.
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From: Ms. Carman L. Lapointe.
UNITED NATIONS® OFFICE OF INTERNATIONAL OVERSIGHT SERVICES
Internal Audit,Monitoring,Consulting And Investigations Division

Attention:
My name is Ms. Carman L. Lapointe, from the United Nations. It is a
distinct pleasure to write you again. As you are well aware many
foreigners have invested thousands of United States Dollars into Nigeria
transactions in Hopeless Dreams to have none of them become a reality.
Right now, as directed by our secretary general Mr.Ban Ki-Moon, We have
agreed with the Nigeria Government that US$100,000.00 (One Hundred
Thousand United States Dollars Only) would be transfer to you Via special
arrangement as first installment.
This is to enable you have enough funds to pay for the Tax Clearance and
bank charges before you will receive the balance of US$10.4M (Ten Million
Four Hundred Thousand United States Dollars Only). Please take note that
you will pay US$185 only, being Notarization fee and this is the only
financial obligation that you will undertake to receive the US$100,000.00
(One Hundred Thousand United States Dollars Only).

Lastly,i will like you to reconfirm your information to me such as your
full name, address and telephone number to process your funds to you
within the next 24 hrs and the transaction information will be released to
you.

I await your response for further proceedings.

Sincerely yours,
Ms. Carman L. Lapointe
E-mail: unitednations03@paysandu.com
{Under-Secretary-General}