I don't see a OMM here. If there was one, not now. The coin error is inconclusive because the coin is dirty and not in the best condition to determine this error.
The mintmark on your coin is not in the right place for the D/S North http://varietyvista.com/02a LC RPMs Vol 1/OMMs 1944D.htm
To have a better understanding of coin errors perhaps you should consider purchasing an error coin guide. It would give you a heads up before posting and more positive replies. Thanks for sharing, good luck.
I just saw one of these at the local coin show in Pittston this weekend and yours is not a D/S. If you have an ultrasonic cleaner, you could try getting rid of the dirt around and inside of the D. The inside of the D is a protected area and even in your coin condition, you would be able to see the curve of the S. Most dealers don't look over their wheat cents so this one can be cherrypicked if you buy complete rolls of 44-D's.
I agree with Bob, but he beat me to it. I would definitely try a long soak in acetone to see if I could remove the debris, as the area you are seeing and believing is the top of an S, could just be dirt, as it looks like it in your photos. Good luck.
I think it is worth a small fee to have insider ( ICG) check it. What I see that are the same: The 2 dots ( from the upper 'S' that the Arrow is pointing out, and the vertical line at the far right dot, ( End of S ?). The depression on the upper horizontal part of the D The triangular part on the top left of the D, and the swerved depression on the bottom left part of the D. Perhaps just coincidental, but still interesting. IMO of course, Jim @Insider
