Where to report Spam – Phishing— From Google website

https://support.google.com/faqs/answer/10123027

You may wish to file a report with the appropriate authorities and/or your regional fraud reporting center — such as the Internet Crime Complaint Center (www.ic3.gov)

You may also contact the Federal Trade Commission (FTC), which handles complaints about deceptive or unfair business practices. To file a complaint, visit http://www.ftc.gov/ftc/contact.shtm, call 1-877-FTC-HELP, or write to the following address:

Federal Trade Commission

CRC-240

Washington, D.C. 20580

If your complaint is against a company in a country other than the United States, you can file it at http://www.econsumer.gov. You can also find information on where to report in locations outside the United States at econsumer.gov.