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 will charge a one time user fee of $120 for a request to enter into an installment agreement. If you set up a direct debit installment plan, the user fee will be reduced to $52.The user fee will generally be added to the total amount of back taxes, penalties, and interest that you owe.f you owe more than $50,000, you can pay your balance down to $50,000 and then apply. If you owe more than $50,000 in combined tax, penalties and interest, you may still qualify for an installment agreement, but you may also be required to complete Form 433-F, Collection Information Statement.