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...
The Federal Tax ID Number or Employer Identification Number (EIN) is used primarily for the tax administration of organizations by the Internal Revenue Service (IRS). Here is the best way to search for a Federal Tax ID Number. Typically, people won't even know they need a Federal Tax ID number until they start filling out some tax or employee benefit's form. At that point, the easiest thing for them to do is contact the company they work to find the information.