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...
by Kay Miranda, studioD. The Employer Identification Number (EIN) is required by the Internal Revenue Service (IRS) for most business or tax-exempt entities. It is also referred to as a Federal Tax Identification Number. Employees or suppliers may wish to verify an organization's EIN.