How to remove your Apple-id account
Unfortunately, your Apple ID is here to stay. Forever. Please have a look at this discussion: https://discussions.apple.com/thread/4587756?start=0&tstart=0
One of our users reported, though, that it’s possible to have your account removed by contacting Apple by phone.
I found a way to delete your Apple ID. You just have to call the Account Security Team!
Apple “security team” for Belgium in Dutch: 070 700 772. The US number is: 1-800-275-2273
It might be also possible to have an account removed from a deceased person by supplying a death certificate.
If everything fails, try to contact them via: http://www.apple.com/support/appleid/contact/
Helpful Trick: Obfuscate your profile info.
Because most accounts and profiles at Apple-id cannot be removed, we suggest you login and change your account and profile information altogether.
Make sure you are logged in to your account on the site and click on the profile or options settings. Locate the fields with your personal info (email, name, address) and fill in generic, random information instead. If you can only select from several fields, change anything personally identifying. If possible, use a homepage/URL field or long text field (such as Description) and put this line in it: http://remove.org/removal-requested. This may encourage webmasters and admins to create an easier removal outlet.
Helpful Trick: Removing online data