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 messed up part is that they even charge for the 8-15 day processing (called AR) when you actually file which they could do through the IRS for free of charge to you anyway. ($135 for the bank to write you a check instead of doing direct deposit)