Buyer Fraud - Items Not Received- Ongoing

Hi

We are seeing an increase in Buyer fraud, where the buyer states the order has not been received. The parcels are sent with a signature. The Tracking shows delivered, and the GPS shows delivery to the address. The picture shows the door open and the parcel in view on the tracking.

Whilst the buyers appear to be unique in each case, we believe are from a common source, most likely a drop shipper from another sales platform.

We are reporting Buyer each time on the Account Health page, Is anyone else seeing this?