https://www.404media.co/artemis-refund-group-stole-700-000-from-amazon/
"Last week, before we learned about the arrests, 404 Media was researching refunding scams on the illegallifeprotips2 subreddit, which has more than 100,000 subscribers. One post by a moderator on that subreddit from three months ago explains different strategies for different retailers. For Amazon, for example, the moderator wrote that scammers should “wait one day after the item has been marked delivered, and contact their live chat” and tell them the delivery didn’t arrive, or that it was stolen from the porch. “If they ask for a police report you can either make a false one if you so desire, since the police are never going to prioritize or even search such matters. Or you can find another agent until they instantly refund you.”"