Magma can cool to form an igneous rock either on the surface of the Earth-in which case it produces a volcanic or extrusive igneous rock, or beneath the surface of the Earth, - in which case it produces a plutonic or intrusive igneous rock.
Applying for an EIN number is free of charge and can be completed online. I've linked the IRS area below where you'll learn more about the application process. http://www.irs.gov/businesses/small/arti...
According to the IRS, obtaining an EIN is completely free as long as you have a social security number. Some professional services, if you were to use one to open a new business, could charge a small fee, usually around $50 to $100.