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...
An EIN is used to file business taxes and State ID Number is used to file Sales Taxes. To cancel EIN, you have to send a request to the Internal Revenue Service and to cancel state ID Number, you have to send a request to the state along with the last return.