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In page Advance-fee scam:

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Because many free email services do not require valid identifying information and also allow communication with many victims in a short span of time, they are the preferred method of communication for scammers.[1] Some services go so far as to mask the sender's source IP address (Gmail being a common choice), making the scammer's country of origin more difficult to trace. While Gmail does indeed strip headers from emails, it is possible to trace an IP address from such an email. Scammers can create as many accounts as they wish and often have several at a time. In addition, if email providers are alerted to the scammer's activities and suspend the account, it is a trivial matter for the scammer to simply create a new account to resume scamming.[citation needed]