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...
Every business that pays employees or is required to file any business tax returns is required to obtain an EIN. An EIN number is also nine digits, but it is formatted as xx-xxxxxxx. EINs can be obtained from the Internal Revenue Service by following the instructions in IRS Publication 1635, Understanding Your EIN.