The first two pics are of a regular 2006p. The second two are of the one in question. I've never seen one of these so Ithought I'd get you guys opinion on it.
I agree with Hobo , this is from a overpolished die and is also called a abraided die by some folks. I don't think it would be worth very much right now but maybe later on it may turn out to be collectable. this is the same thing that created the 1937 D three legged buffalo coins and the 2005 detached leg bison coins. this 2006 cent die has been heavily abraided to remove something like say probably heavy clash marks.
I have a few Lincolns similar to this. I think it is over polished die too, but i also think they are very cool. They have to be considered varieties, and carry some collectable value. Im gonna hold on to mine. nice pick
It appears ANACS will slab polished dies as varieties...Hmmmm http://www.ebay.com/itm/2009-Lincol...28?pt=Coins_US_Individual&hash=item33754333c0