I believe that while Elijah was caught away bodily in the OT, a case can be made that he wasn't taken to Heaven, and that Elijah actually later succumbed to physical death.
We can note that the fifty men that searched for Elijah for three days to no avail were sure he had been dropped by the whirlwind somewhere in the direction they had seen him taken. (
2 Kings 2:17)
Another very important point many overlook is when Joram (King of Israel) begins to reign. (
2 Kings 1:17, 3:1) This appears to be just before or just after Elijah had already been taken, because Joram and Jehoshaphat (King of Judah) join forces and are consulting the prophet Elisha. (
2 Kings 3:8-11)
After Joram had been King of Israel for a few years, Jehoshaphat died and his son Jehoram began his eight year reign in Judah. After five or six years, Elijah sent a writing by messenger scolding Jehoram for the wrong things he had been doing while king. (
2 Chronicles 21:12-15) The message also pronounced a judgment from the Lord upon him, his people and his family. The letter came true when Jehoram was stricken with a bowel disease the last two years of his life. (
2 Chron. 21:16-20) His family was taken except for his youngest son Ahaziah, who reigned after Jehoram for one year.
After Joram had reigned for twelve years and Ahaziah had reigned one year after Jehoram died; Jehu slew them both. (
2 Kings 9:24-28) The letter from Elijah would have been roughl seven years after Elijah was taken by the whirlwind. Bible commentaries also agree that it was after Elijah had been taken away by the whirlwind.
Also, with regards to this letter, Josephus states: "For he was yet upon the earth". (Antiquities of the Jews 9, 5:2)
In Harper's Bible Dictionary numerous fasts and feasts of the Jewish calendar are listed. It states the tenth day of the second month Ziv was a fast to commemorate the death of Elijah. If he was taken to Heaven, why would the Jews commemorate his death???
Evidently, after the whirlwind, Elijah was close enough that he could get information about what had taken place where he had previously been. He was also close enough to send a messenger with the writing of reprimand.
In this case, the event of Elijah's death would be considered as being not documented. There is nothing in the Bible that tells of him going straight to the throne room of God.