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J - I can access my email account. I hadn't done it in several months as at one point after several hours I got someone on the phone and she said the only way to have it deleted is not use it for 6-12 months, but that just sounds ridiculous. Then I started gettting emails sent from my account causing more problems. Sorry for the length of the response.
J - thanks for the help thus far, but I've tried your above solution and below is the answer I get:
This Windows Live ID does not currently have a billing relationship with Microsoft. MSN offers a variety of services that you may subscribe to. For more information, go to http://get.msn.com
So this is my problem - I cannot delete my account.