I'm looking for an Xbox account to be closed or removed

That's not something that can be done, especially since you're not the owner of the account. The only way you can use the gamertag is if the owner changes it to something else. The tag system is used on other Microsoft services, so even if the account is
not being used on an Xbox console, it could be in use elsewhere.

Hi, Iveta. My name is Ron, I'm an independent advisor. I will be more than happy to help you.

If you would like to delete an Xbox account, you will have to close the Microsoft account. To do this, please follow the steps from this link, https://support.microsoft.com/en-us/account-bil....

If you just want to delete your Xbox profile from the console, please do the steps below using your console to remove the profile.

Press the Xbox button  to open the guide.

Select Profile & system, then Settings.

Select Account > Remove accounts.

Select a profile to remove, then select Remove.

Are you looking to get rid of a single account or the whole app? This is a link on how yo remove microsoft accounts

https://support.microsoft.com/en-us/help/12412/microsoft-account-how-to-close-account

If you wish to remove it form a console then:

Press the Xbox button  to open the guide.

Select Profile & system > Settings > Account > Remove accounts.

Choose the profile that you want to remove, and then select Remove to confirm.

If you want to completely delete your account you would need to close your Microsoft account

https://support.microsoft.com/en-us/account-bil...

It would be better to pay to change the tag to release it. There's no way to completely remove an Xbox account. So closing the Microsoft account will not release the gamertag.