I think you hit the nail on the head.  I think they did it because everyone else was.  The trust has no assets, makes no money and has no employees.  The IRS website says you cannot cancel an EIN, but it does say that you can close the business account associated with it via a letter.  I'm thinking about getting them to close the account.  I just don't want to not file and then have them come back and say the taxpayer should have been filing for the past five years.  

The trust agreement says the grantor (the client) has full power to revoke the trust.