The police report said the woman received several calls from both a male and female trying to convince her she'd won $285,000 from a magazine company but could only claim it if she sent in a customs fee of $3,000, The (Madison) Capital Times reported Friday.
The man claimed to be a federal agent; the woman from the magazine company.
"He told the victim her prize was being held up at an airport in New York because a customs fee of $2,850 hadn't been paid," said police spokesman Joel DeSpain.
The "winnings" were to come from Costa Rica.
The incident report shows when the elderly woman, whose name has not been released, told the male phone solicitor she knew what he was trying to pull was a scam he allegedly said, "We know where you live, we can take care of you."
The woman called her son, who called the FBI, who assured her it was a fraud.
The Madison police assured the woman because the alleged scammers were probably based in Costa Rica, "there was little chance someone was coming to do her any harm," DeSpain said.