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In the US, you would report your scammer to your police and turn over all pertinent information to help them find the scammer. Since generally these scammers are abroad, you would also report them to the FBI.
The FBI has a special website for these types of crimes. It's their Internet Crime Complaint Center and you'll find it at IC3.gov. There, the FBI is partnered with Interpol among other agencies, so that your complaint would get forwarded on to law enforcement agencies all over the globe.