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...
An employer identification number, or EIN, is a nine-digit number issued to businesses by the Internal Revenue Service. The IRS uses the EIN to identify the tax account of employers and some small businesses that have no employees. Typically, you need to apply for a new EIN for any new business.