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 already have an EIN, donât apply for a new number. The IRS recommends you call their offices to receive your number over the phone once they verify your identity. Effective May 21, 2012, the IRS will only issue one EIN per responsible party per day to ensure equitable and fair treatment among taxpayers.