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...
Watch out! There are websites like www.EIN-GOV.US that looks like an official gov site but when you finish the application they require a fee at the end. This one said $129 for the application. When I called their Ph# I found out that they are a private firm that charges money to tell you what the free FEIN number is that you just applied for. They have the nerve to then ask for $149 for 1 day processing and $198 for 1 hour processing.