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 deleted 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/