Due to a mix-up at the mint back in 1992, a proof die was used for the reverse of the coin before it was supposed to be used starting in 1993. The distance between the bottom of the AM in AMERICA is a distinguishing factor, as is the distance between the FG initials and the base of the Lincoln Memorial
As of August 14, 2024, the Professional Coin Grading Service has certified fewer than 20 1992 Close AM across all grades and designations out of the total mintage of almost 4.6 billion coins from the Philadelphia mint and 4.5 billion from the Denver mint, while only 75 1992-D Lincoln cents have been graded.
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