Without a doubt, it escaped from a US Mint set but it's a keeper and a PRIZE for a novice or new collector. Especially if they were born in 1999!
I'll be tagging someone who's an expert on Memorial Lincolns to see if they can weigh in on it. @BadThad
Check all those '72s closely. There were a LOT of different doubled die varieties, some of which are very, very difficult to spot.