Can the PlayStation Network (PSN) account be deleted?
PlayStation™ Network (previously known as Sony Entertainment Network™ [SEN]) account cannot be deleted. If you are no longer interested in using the account, you contact the PlayStation Network support center at 1-855-999-7669.
NOTE: It is recommended to change the email address associated to that account first, to avoid any problem using it again when you decide to create another account in the future.