This is the 2019 guide on how to close the ebay seller account.
1. Go to ebay account and click the account tab
https://my.ebay.com/ws/eBayISAPI.dll?MyeBay&_trksid=p2060353.m2034.l3911&MyEbayBeta=&&CurrentPage=MyeBayMyAccounts&ssPageName=STRK%3AME%3ALNLK%3ANone&FClassic=true&guest=1&rand=0.7448815725032529
2. on the right side of the screen you will see the close my account
3. After the close...