Why always $63.80?

OK, so we all know what this scam is about:

p>After the last annual calculations of your fiscal activity we have determined
that you are eligible to receive a tax refund of $63.80. Please submit the tax
refund request and allow us 6-9 days in order to process it.
A refund can be

delayed for a variety of reasons. For example submitting invalid records or
applying after the deadline.

What I want to know is why the amount is always $63.80. Why not mix it up a bit? $52.40, $83.20, hey why not brake the $100 barrier once in a while?

Have the perps all banded together and decided that the amount for this scam is $63.80?

I guess the idea must be that having told the target that they have a refund of $63.80 they can't change their story. Its kind of a nagging scam, keep telling them that they have a refund.

I am not the only person to get the same amount: [moonagewebdeream]