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...
Also called a Federal Tax ID, the EIN is issued by the Internal Revenue Service (IRS). The IRS requires corporations, Limited Liability Companies (LLCs) operating as partnerships, and all employers to obtain an EIN. This number is used for all tax filings the business makes.