I am truly stumped by this , wife thinks maybe this could be some sort of planchet error. we have a bet going ... the winner gets to keep the penny.
Wish the Obv pic had more detail; is that defect raised or indented? Same question on the Rev; the I & C appear flattened, but the underlying feature appears raised and rounded. I really don't see a "die" related error, but rather some mechanical artifact . . . there may be a relationship between the Ob & Rv anomalies, but they seem of different forms, e.g. more like a roll closing spin mark on the Obv. I would guess "mechanical" damage, but PMD or at Mint not sure; especially the Rev artifact. Sorry I couldn't help more Semper Fidelis
Best guesses: Obverse: Damage during rolling coins by a coin wrapper. Reverse: Plating bubble on the planchet.