I have used Google Checkout to receive payments in the past and have had problems with some clients not paying and blaming it on Google Checkout that the money did not go through (like the guys over at Peartree DMS).
I decided that this account was not worth the trouble anymore and wanted to close my account.
I looked online everywhere and couldn’t find where to close the account – after quite a while I found how to do it, so here is how to close/delete/remove your Google Checkout account:
Go to: http://checkout.google.com/support/sell/bin/request.py
Then select “Manage your account” then select “Account access” then select “Account closure” then click “Continue”, you are now on your way!