ACP =>[Modules] =>[User Accounts]
[Tools]=> [Browse User Accounts]
There is not an option to remove user accounts from the system directly from the administration panel.
There is an option to remove [Profiles] but it does not delete the user account.
In the case a site needed to remove a user account for site abuse or harassment it would be handy to be able to remove and ban the user account from the ACP so the email and or IP address was blocked from the site.
updated by @developer-networks: 12/09/13 07:58:01PM