I received an email today claiming to be from westernunion.com, asking me to restore my account, it had an .html file attached to the email and wanted me to open it and fill it out, I knew it was fraud so I looked at the source code for the attached file, it is designed to appear as a western union page, but sends all your information to: http://tanculetzbumbum.com/w.php
This kind of thing irritates me an I am wondering if there some place I can report this so these people get prosecuted?
Thanks.
There are some government agencies that collect the mails, like http://www.us-cert.gov/nav/report_phishing.html or forwarding to spam@uce.gov. But mostly these people are not in the US, so the US government has no power to do anything about it, and they’re in countries where their own government doesn’t really care.
You can look up who hosts the phishing site and send a mail to their abuse contact address to have them shut down the account.
I’ve gotten those too 
I usually send them to here - FTC
http://www.onguardonline.gov/topics/email-scams.aspx
Also another link about the FTC http://spam.getnetwise.org/action/ftc