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...
By Phone. You may call the IRS and apply for an EIN by phone by calling: Toll Free  (800) 829-4933. This service is available between the hours of 7 a.m. and 7 p.m., Monday through Friday. This is the fastest way to obtain an EIN. International applicants may call: (267) 941-1099, this is not a toll-free number.