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...
The IRS uses it to identify a business, and it must be included on all your business tax filings. Also, banks typically require an EIN in order to open a business bank account. Other companies that you do business with may also require that your business provide an EIN number in order to pay any of your invoices.