A special moment in time when all the guys in a room/area simultaneously create a lie on the spot to cover up something they were all just doing. It usually happens when telling the truth would get them in trouble, and each guy takes a turn telling the lie when the last runs out of ideas. If the same lie was told by one guy, it would not usually be plausible. It's the multiple accounts that makes it magical.
Can be applied to when caught watching porn, peeping on someone, circle jerking, etc.
John: Dude, me and a bunch of friends almost got caught last night by James' girlfriend.
Jake: Oh, shit, what happened?
John: Don't worry, me and everyone else made a guy lie on the spot. It was beautiful.
This comes from highschool football(American) when the extra point is about to be kicked. Some highschools use a tee to hold the ball after it's snapped, although most do not. If a kicker doesn't want the tee, he asks his coach to remove it and kick it as it was meant, off the ground.
Coach: Go ahead and kick it.
Kicker: What's the holder putting on the ground?
Coach: The tee you're going to kick off of.
Coach: Fine, kick it off the ground.
Person1: Let's go through the mall, it's quicker.
Person2: Fine, kick it off the ground.
Golfer A: I'm not going to use a handicap, but you can.
Golfer B: Fine, you go ahead and kick it off the ground. I'm taking the strokes.