### Question
What does security interest mean?


### Answer
**Security interest** has the following meaning in *26 U.S.C. § 6323*:

> any interest in property acquired by contract for the purpose of securing payment or performance of an obligation or indemnifying against loss or liability

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes > PART II-LIENS**

