There are hundreds of them. This press release will outline an overview. The emails and the calls from the boiler rooms are in full effect without a doubt. Just about every U.S.A.O. District has a task force formed and in place. There has already been numerous indictments and arrests in reference to this.
https://www.justice.gov/usao-wdtx/pr/us-attorney-and-irs-criminal-investigation-warn-covid-19-economic-impact-payment-scams