This card has got to be among the top for its intuive art. You look at it, and you know what this card is about. Very good. If it could have a quote, it could be "nooooooooooo!"
At one influence, it can be use in any deck that intend to use tag as a part of its strategy. This pairs well with SEA Source. After a successful trace with SEA Source, the runner will have one tag and the corp a lot less credits. Close Accounts will make the runner dirt poor, hopefully below the corp.
Close Accounts is an easy tag punishment card, because of it low influence. If the corp might have tag but not a strategy attached to it (using Argus ID, Snare!, Prisec), it might be worth it to slot in Close Accounts, in case the runner float their tag. It will be a cheap tag punishment.
However, the lack of creds must mean something. Usually, the corp would be using ices moderately taxing for the runner. If the ice are easy to break (Bioroids, for example) or cheap (Pop-up Window), then Close Accounts will be wasted. It is also not very good against runners who can self generate creds (Multithreader, Rezeki, Data Folding, Cyberfeeder) or who has a lot of creds on the board (Rogue Trading, nearly full Liberated Account or Armitage Codebusting). Since those condition are common, Closed Accounts is not a game winning strategy, but more a delaying tactic. As such, Closed Account might be the best tag punishment possible. Credit differential must be important to the corp (for kill strategies), or ices must be taxing.
Close Account must be considered against other tag punishment : Exchange of Information, All-Seeing I, High Profile Target, Market Force, BOOM!, to name the most common one.
The Glacier archetype is where Closed Accounts will shine the most. Passing 3+ ices on a server is always taxing, with any rig. Having all the credits taken will delay the runner a lot. This should give the corp enough time to put their winning conditions in place.
1 cred, 1 influence, result in 0 creds, simple, effective = good card.