How to Report Fraud to Gmail
Reporting Spam and Phishing Emails
Log in to your Gmail account and open the spam or phishing email by clicking it.
Click the "More" icon next to the Reply icon and choose "Report spam" to report a spam email or "Report phishing" to report a phishing email. You can also report spam by clicking the "Report Spam" button in the toolbar above the email.
Click the "Report Spam" or "Report Phishing Message" button to confirm and
send the report.
Report a Gmail User
Open the "I Would Like to Report a Gmail User. " page (link in Resources) and type your email address and Gmail username into the text boxes.
Type the email address of the offender into the "Full Gmail address of the person involved in the incident" box and paste the email headers into the "Email headers of the questionable message" box. To get the headers, open the email in Gmail, click the "More" icon and click "Show original." Select everything above the body of the email, press "Ctrl-C" and paste it into the form by pressing "Ctrl-V."
Enter the subject of the email into the "Original subject line of the questionable message" box. Select the body of the email, press "Ctrl-C" and then paste it into the "Content of the questionable message" box by pressing "Ctrl-V."
Click the "Yes" radio button if the sender is impersonating Google and then click the "Submit" button to send the report.Source: ehow.com