Do a lookup on the IP address to determine who/what company owns it.
I suggest using
http://www.dnsstuff.com/ for it. Just scroll down a little ways till you see IP WHOIS lookup.
You should get information on the owners of the IP address blocks and a couple of links next to the owner names. Click these links for detailed owner names, very similar to a WHOIS lookup for a domain name.
Most records will have an Abuse Contact on it. If there is no abuse contact use the administrative contact. Simply use this phone number e-mail address whatever it may be and get in touch with them. If it's sourced from an ISP I can almost guarantee you they'll investigate and stop it. The IP address block owner/ISP will also involve law enforcement if necessary.