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...
Most states use a company's federal EIN for tax reporting purposes, but a few states issue a separate state tax identification number to each company. Even though the IRS requires an employer to obtain an EIN, you are not required to report that number on your federal tax return if your employer neglects to provide the information.