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...
IRS. The IRS will have your EIN on file. Call the IRS Business and Specialty Tax Line at 800-829-4933 to request your EIN. Be prepared to answer questions verifying identify. This office is open from 7 a.m. to 7 p.m. weekdays.