unable to have access to delete microsoft outlook account

Hi @vee lee

From your description, it appears that you no longer have access to the Microsoft account associated with the subscription because the business has closed and the account recovery information is no longer available. Unfortunately, subscription cancellation and refund requests require account verification. Since this is a user-to-user community forum, and I am just a community member, I do not have access to subscription records, billing systems, or account ownership information.

To proceed, I would recommend contacting Microsoft Support and requesting to speak with the Billing team directly. You can explain your situation and request assistance with cancelling the subscription as well as reviewing any eligible refund options. You can find the appropriate support contact options for your region here: Contact Microsoft Support 
Please prepare as much information as possible to help verify ownership of the tenant or subscription, such as billing statements or invoices, the welcome email received when the subscription was created, any admin account information associated with the tenant, and subscription details or payment method information. Providing this information may help the support team verify ownership and process your request more efficiently.

Providing this information may help the support team verify ownership and process your request more efficiently.

I hope this helps. If you need any further assistance, please feel free to let me know.