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...
This is the Official Main IRS 800 # Toll Free Phone Number To Call the Internal Revenue Services regarding your taxes. You can contact the IRS for free and speak to an IRS agent who can help you answer question about your taxes and your tax refund. [2220].