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 charges a one-time installment agreement user fee of $120 when you enter into a standard installment agreement or a payroll deduction installment agreement. If you choose to pay through a direct debit from your bank account, the user fee is $52. If you have filed your tax return and cannot provide full payment after receiving a bill from the IRS, you may request an installment agreement using the Online Payment Agreement Application (OPA). 2  You also may submit Form 9465 (PDF) or attach a written request for a payment plan to the front of your bill.