After you've verified your address or removed the hold, you can complete the steps to close your account. We won't be able to close your account if your address needs verifying or your payments are on hold. Google will not make payments for any earned balance that does not reach this threshold.
If you also have an AdMob account, you must close your AdMob account.To permanently close your AdSense account, you must be an account Administrator.For more information, see: Your AdSense account was reset for being inactive. If you decide to start using AdSense again, you'll need to reactivate your account. Note that after six months of inactivity, your AdSense account will be reset. Tip: If you’d prefer to temporarily suspend your participation in the AdSense Program, you can do so by removing all the ad code from your pages.