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...
He must call the IRS at 800- 829-4933 or fax or mail Form SS-4 to the revenue agency. If you do get your EIN online, expect your federal tax identification number to start with 20, 26, 27 or 45, the prefixes given to Internet applications.