Use Internet Explorer to 'View Source' on the email. Then locate the I.P. address of the sender or sender server. Then take this to Google and find out the country and city of origin. A LOT are from Moscow, Russia.
We have a problem here in Michigan where the Secretary of State's office sells the email addresses of people who renew their plates and licenses on-line to anyone who wants them. I just renewed and guess what: the IRS needs some money, UPS has a package to deliver needing shipping charges paid in advance, the USPS also has a mystery package for me, 'Feb-Ex' needs some shipping charges paid and 'PayPail' also has some account issue (just click on the link). Last year I went to the S.O.S. office for a direct transaction and I escaped all these scams. The 2 years previous, the same type of scams were coming in.
Sometimes you will see an e-mail address in the source. When I do, I have my Matlab server send 10 million e-mails to them asking them to beg for their life, in Portugese. The very last one I got originated in Brazil. This takes a while but sure is satisfying. (I have the night shift computer do it)...