If you do not have a trash can forum setup already, you can create one using the <a href="#" onclick='opener.ipsclass.location_jump("{base_url}&section=content&act=forum&code=new&type=forum", 1); return false;'>Add New Forum</a> section.<br /><br />
This forum can be called whatever you would like and placed in whatever category. Normally the trash can forum is setup so that only Admins can view the forum. This way you can review all deleted topics, and permanently delete them as needed.