By barely driven do you mean not at all? Was there fuel stabilizer in there? I bought a car real cheap that had sat for two years before and I had to change the freeze plugs and the fuel pump assembly. You are right in changing fluids. All except tranny fluid but I would check its level. All the other fluids break down over a shorter period of time and it may look like dirt is in there. Especially if its been sitting outside the brakes will be rusty but you can cruise down your neighborhood and mash the brake to grind the rust off. Also just check any rubber fittings and hoses; those will dry rot and leak but it is a fairly modern car. Gas engines need to be started up and run every two weeks or so unless it has been seasoned. Other than that I would have your car checked for codes at a local shop and you should be set.

yes fresh fuel is a must, change the oil to a good 10w30 Wt. would be good, you didn't mention the mileage, but assuming it has close to 100.000 miles 10w30 will work well, put a full charge on the battery, & start & go.

Again be sure all the fluid's are topped off & that will work. The Lincoln LS is a good car & should give you a lot of good motoring. Good luck with it oh, & by the way don't forget to insure it

Maybe do this first. Put a bottle or two of "HEET" gas additive & an oil change, then fire her up. Test the brakes to see if they're functional & put 5-10 miles on to find any other issues with it. No sense flushing the coolant & trans fluid first, only to find you gotta do it again after some repairs. If she runs pretty good, leave the gas that's in there & top it off when you can.

That would be a good idea.

I just got a 2006 Lincoln LS that has barely been driven in the past 3 years and in the past year has had the battery out.

I was thinking of flushing all the fluids, including fuel and doing all the brakes, rotors and pads...