I am not a Lincoln expert nor engine computer guru, but from previous reading on other websites, this message usually means your converter is worn out or clogged. There is also a possibility that the O2 sensors upstream and downstream might be going bad and causing a signal that makes the computer think the converter is going bad.
A lot depends on how old, how many miles you have. If you have a car that is realtively old or more importantly has say over 100K miles, your converters might be going bad.
On a normal car, the replacement can get to be in the range of about $500 each. On the LS, might be more expensive.
Like I said, not an expert so let's hope someone who knows better gives you the real scoop.
BTW, I think our converters are covered under an 80,000 mile warranty required by the EPA, so you may be able to get this fixed under warranty if you are under those miles. Double check the warranty miles too, it might have changed under EPA requirements. I think the warranty has been creeping higher and higher over the years.
Good Luck,
Jim Henderson