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...
Your Employer Identification Number, or EIN, also known as your Federal Tax Identification Number, is issued to your business by the Internal Revenue Service, much like a Social Security number is issued to an individual. The EIN is used to file taxes and make tax payments, get business banking accounts and credit cards and can be used instead of your Social Security number when filling out W9 forms for self-employment purposes.