(U//FOUO) This SIR has been produced in an effort to alert federal, state, and local law enforcement agencies of criminal activity with a nexus to North Carolina. The Charlotte Division has observed two similar occurrences of compromised Voice over Internet Protocol (VoIP) servers used to facilitate vishing attacks. Vishing attacks, a deviation from the term phishing attacks, use voice and text messages rather than email in attempts to trick victims into providing personal and financial account information.