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...
If you're looking for an excuse not to efile, it isn't cost, because the IRS and states do not charge for efiling. The only costs associated with efiling are those charged by a tax preparer or tax software. Depending on the software brand and version, electronic filing charges have ranged from free to around $25. Tax preparers may charge more.