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...
if you are a sole owner and the sole employee of your business getting an EIN is not required as long as you report the financial results of your business on Form 1040, Schedule C. The IRS and the Social Security use your social security number to track self-employment tax.