Just got off the phone with PayPal: they helped me identify the email this person (and/or his associates) sent as fraudulent. They try to make you believe that the money is in your PayPal account, but look carefully: the email isn't sent from PayPal. It's sent from an address with @accountant.com. You can forward scam emails to
[email protected]. Notice, as well, the bad grammar in the area highlighted in blue (outside the email's blue area, it looks moderately convincing).
I got the same story, too: nephew, some military job, bad grammar in the text msg, eventual instructions to send the item to (wait for it ... ) Nigeria.