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...
share much like a social security number an employer identification number ein is a federal nine digit number that identifies a business entity the internal revenue service irs issues eins and requires their use on all tax filings during the entire life of a business