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...
For information on the additional time up to 120 days, call the IRS toll-free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). If you need to make monthly payments to pay off the debt. You can ask for an Installment Agreement, which sets up a fixed monthly payment.