Lincoln was born into a generationally wealthy family that is financially connected all over and incredibly spread out amongst the various different financial roles that exist in the world, spanning decades and decades with some of the first in his family serving as a series of royal tax collectors for various monarchs and tyrants. Naturally he was raised to be in the family business, and he was perfect at it. Like his family, Lincoln was cutthroat, and ruthless. Willing to go as far as was needed to extract every penny owed from anyone that was unfortunate enough to be on their radar. He would tax every person, every business, everything in sight. There was nothing that Lincoln could tax that wouldn't bring him glee in doing so. Most infamously Lincoln was known for taxing multiple different elder care homes at once, extracting a hefty sum of money from them. In doing so he also went through each one and individually taxed every person in each of the buildings. He would leave with his money bag filled to the brim, and his family would decide to celebrate his accomplishments coincidentally on his 25th birthday. He just had one more tax collection job to do for the day.

The evening sun began to set as Lincoln made his way to his final stop of the day. He would think to himself about how great this success feels, but that maintaining this level of it puts immense pressure on him to keep up constantly, and while he doesn't show it, he feels quite crushed under the weight of the expectations bestowed upon him by his family. Yet that crushing weight produces an unbreakable diamond, as Lincoln is able to channel all these feelings into his own ability to set aside the feelings of others and do what must be done. Yet despite all of this there were still sometimes where deep down inside, he wished he could be free from the responsibilities and pressures forced upon him for so long. He eventually arrived at a very run down looking small home. He would knock at the door, waiting rather impatiently as it slowly opened, revealing a very old looking woman. In Lincoln's mind he thought to himself. "Just another one of these old people for taxing. Not like she is making very good use of her money…". Lincoln would step forward and attempt to assert himself saying she needed to pay what she owed, when she stuck her hands out to keep him away. He suddenly felt disoriented, and took a step back, and the door closed in front of him, as he stumbled and fell backward, hitting his head on the concrete below.

When Lincoln opened his eyes, his full family branded money bag was gone, and it was much harder to stand up and move than before. As he stood up slowly, he struggled to remember what he was doing there in the first place. He was able to remember his name, and that he did something with taxes, but not much else about himself. He left the home, and eventually came across the Arena as it was kicking off its preseason. Lost and confused, Lincoln asked the official at the registration desk some questions and then he was given a room to stay in after signing some papers. He would however not be scheduled for any fighting until the next season began. Lincoln didn't really pay much attention to the parts of the papers that mentioned needing to fight due to his disorientation that was still lingering after waking up earlier.

During his medical examination it was noted that he had a biological age of fifty. Lincoln pondered this but still couldn't remember much about himself and said that was probably right. Arena staff did find his identification in his wallet which he seemed to be unaware he had on him, which displays an image of a much younger individual with an age reading twenty five. The Arena decided however not to ask questions and consequently shredded the identification. Further analysis also concluded he sustained a significant enough head injury to plausibly have brought about some form of amnesia alongside what the Arena concluded to have been some event in which he aged 25 years very rapidly. Given this down time before the first season would start, Lincoln would use what little knowledge he could remember of himself and find a job doing taxes.

It wasn't long before Lincoln would find a nearby local small time tax company that was unique in that they did what they could to be as helpful as possible. Instructing clients to be financially literate. Walking people through complex tax processes, among other things that are as beneficial to their clients as they can be. In his training, he would be instructed on all these things. Once his training was complete, the former money hungry tax collector would emerge as someone who does what he can to help others with their taxes and the collection of them, rather than simply maliciously collecting them. One day as he went home from his tax job, he would pass by a large screen that showed the image of a young familiar looking man, and a large sum for the return of him to his family. Which was some rich family he couldn't remember much about, but remembered hearing of at some point. Yet when he looked at the picture of the person looking back at him, he felt some sort of weird connection and a hint of disdain, as if he knew that missing man and did not like him. He would shrug, and continue on his way.

Eventually Lincoln would be summoned back to the Arena once it was his time to fight. It was only then that he realized what he actually signed up for in getting the free place to stay. In order to do battle, Lincoln borrows a money bag from work and his ledger he uses to keep track of the client's finances. With these tools Lincoln can extract tax from opponents in battle and use them to fill his money bag, making it stronger upon hitting a victim with it. He would form a friendly but intense rivalry with competitor Kurt and during Lincoln's debut season he would create and continue to hold the record for the longest win streak in Arena history. Then after Season 2's tournament, Lincoln would begin to form a close friendship with Shaw, the healer who he met while being healed after his first bout with Kurt as she was filling in for a family member of hers who was out for the day. For the Grand Ball Cup team tournament in Season 3, Lincoln would give Shaw a monetary gift, as well as explaining to her how her family of healers working at the Arena could unionize much to our dismay, and a request to form the team Healthcare. She would agree to this, and the two formed a strong familial like connection that showed itself very clearly in the form of their synergy on the battlefield as the duo would make it into the playoffs with a strong record, but not make it all the way to the grand final. Prior to forming a team with Shaw however, Lincoln was approached by Silas, dressed in what appeared to Lincoln as some kind of costume, asking to form a team, Lincoln would deny Silas' request, stating his intent to instead form one with Shaw. Telling Silas, "Maybe another time…"

Around the Arena, and among the competitors Lincoln is regarded as one of the tougher ones to face, though for as tough as he can be in battle, he is very gentle, and compassionate outside of it. Offering financial advice to all the different competitors. Many look at him though and expect some sort of mean, horrible tax collector type, like his former self. But they are surprised by his generosity and pleasant disposition once they meet him. Once Season 4 team formation began, in preparation for the upcoming Boss Gauntlet, Lincoln would approach Silas, feeling guilty about rejecting him last time. Gifting Silas a second scythe, as what he called an investment, just before they were set to do battle against one another in the one on one exhibitions. Afterward, the just defeated Lincoln stood before Silas once more. Offering to form a team with him by the name of "Life's Certainties."

The freshly formed duo would be approached within no time at all by a woman named Aevum who appeared to be in her twenties who was holding a pocket watch, and had on a pair of strange looking gloves. Seeing as they needed a third teammate, Lincoln extended his hand towards her and offered to have her join their team. She hesitated, but would reach out and shake his hand, the two sensing some kind of familiarity between them, yet Lincoln could not figure out why she seemed familiar. Regardless, the three would stand ready now as Life's Certainties, to make their way down the Boss Gauntlet.