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 IRS has two toll-free numbers you can call. The first is the IRS Refund Hotline which can be reached at 800-829-1954. This number, available 24/7, is specifically for calls regarding tax refunds. If you don't have other questions regarding your taxes, try this number first.