Steam Support
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Account Deletion
If you think the steam user is under false accusation you can cancel the pending ban report.
How it works...
STEP 1 - You'll verify and appeal the report from being false.
STEP 2 - Valve Fraud Prevention Team will assist your appeal to confirm your information.
STEP 3 - The report will be lifted once the process is done.
Failure to appeal: games that use VAC secured servers will not be playable, trading, nor will purchases be allowed on this account.
You Should know...
If your Steam account is deleted: game licenses, community profile, gifts, inventory items, wallet funds, and other associated information will be deleted permanently and will not be recoverable.
Games that require a Steam account will be unplayable after your account is deleted.
This is permanent and you must appeal.