This is the 1998 P Wide AM (WAM,) also known as FS-901.  This variety is from the mint using the proof reverse for some of the business strike coins in the years, 1998-2000.  The 1998 example is more prevalent than both the 1999 and 2000 versions.

This has all the tell tale signs of the variety; it has the large gap between the A and M in AMERICA, the initials FG are closer to the base of the Memorial, and the T A T in STATES are equally spaced apart.

Every Lincoln cent collector should have an example of the WAM varieties.

Thank you for looking.