in src/main/java/com/gerritforge/gerrit/plugins/account/GerritAccountRemover.java [84:92]
private void removeAccount(AccountApi account, int accountId) throws Exception {
removeAccountEmails(account);
removeAccountSshKeys(account);
removeExternalIds(account);
removeFullName(getAccountResource(accountId));
if (account.getActive()) {
setInactive.deactivate(Account.id(accountId));
}
}