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...
How Much Does an Federal EIN Number Cost? An EIN, also referred to as an Employer Identification Number, is given by the Internal Revenue Service to businesses in the United States. Each citizen of the United States is identified by the government by a social security number, and in the same way, the EIN identifies each business operating within the United States.