This type of gouge is a common occurence on later wheats and early memorial cents. No one really know exactly what causes it, but the opinions are usually that it's either from the lathing tool or from a polishing tool.
I'm a total novice with modern coin errors....do Lincoln cents ever exhibit the engravers guide lines? I know colonials and earlier coins often do, and Large Cents, also will show them and the center dot from the compass. It slips my mind the exact term for these lines used in colonial coin collecting, and it may be impossible for these to have those guidelines....I don't know the entire way these are made, but if they were possible, I could see these scratches being mistaken for the guide lines, and vice-versa. With colonials, the lines sometimes occur above and below the legend, sometimes partially around the coin. This is because the engraver failed to properly lap the dies, the final step before putting it into service. (with colonials anyway)
