Perry Whittle (7/15/2014)
since a restart of the instance is necessary i would recommend you just remove the file at your next maintenance window. Start the instance single user and remove it.Note this is different to a user database
For me personally setting the instance to single_user first is a bit of a overkill. Just alter the system catalog with command:
alter database tempdb remove file logicalname
...and restart the SQL Server service. That will do just fine.