Can i close the apple id account and open a new one

I am afraid you are out of luck and there is no help for this. I tried to help a tech support client with this same problem and there is nothing to be done about it. It is truly too late.

People, if you have ever bought anything from any merchant (not just iTunes) and registered your account with the merchant using an email address from your employer, and that email account is still active, do this:

1. Get a free email account from Google Gmail, Yahoo, Hotmail, or another free email service.

2. Log in to each account with a merchant and change your account's email address from your work email address to your new extra email address from Google, Yahoo, etc.

3. Only ever buy anything on an account that has your free extra email address as the registered email address.

Paul Jackson, I'm sorry you've had to learn a hard and expensive lesson.

When you change your Apple ID - the actual text you enter before you enter your password - then it is similar to changing your telephone number. So, yes you have a new account at that point with respect to people messaging you.

Yes, the bill still comes to you and it rings the phone you used to have, but people need to discover or be told your new "digits" before they can "call" you.

Now - there are two qualifications:

1. If your Apple ID is @mac.com or @me.com (or otherwise Apple provided), you can't change your Apple ID.
2. If you use an iPhone and have a phone number associated with that Apple ID, you may have to turn off receiving messages from that phone number temporarily or permanently if people are sending you iMessages to that phone number and it then gets directed to your new Apple ID. The good news is the new ID doesn't leak to the senders when they send you a message. The bad news, you could leak the new Apple ID if you reply and your "caller ID" for iMessage is your Apple ID instead of your phone number.