Use Get-ChildItem -recurse to get all the files, then you can pass them to the where-object command line to filter directories and use the LastAccessTime property to filter based on this attribute. Then you pass the result to the foreach object, which executes the delete command.
The result is as follows. Note the use of Get-Date to update all files from the beginning of the year, replace with your own date:
get-childitem C:\what\ever -recurse | where-object {-not $_.PSIsContainer -and ($_.LastAccessTime -gt (get-date "1/1/2012"))} | foreach-object { del $_ }
Or use some common aliases to shorten everything:
dir C:\what\ever -recurse | ? {-not $_.PSIsContainer -and ($_.LastAccessTime -gt (get-date "1/1/2012"))} | % { del $_ }
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