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...
EIN Tips. 1  If you ever lose your EIN you can always call the IRS Business & Specialty Tax Line at 800-829-4933. 2  When you call, the representative will require some identifying information to ensure you are the person authorized to receive the EIN.