Originally posted by Aristophanes You're not a liar if head office tells you to state the official line.
I disagree.
If you consciously speak the untruth, you are lying. No matter whether you are doing it out of your own free will or due to a command.
With respect to "lying" allegiance must always be to the truth. No one can command a lie to be just "what needs to be said".
As ElJamoquio points out, if you take your position to the military domain, you are stating that if a person is ordered to kill innocent women and children, the person could commit murder without being a murderer. Again, I disagree.
Moral standards are agnostic of command hierarchies. Anyone attempting to get away with immoral actions in a command hierarchy is (unsuccessfully) trying to absolve themselves of personal responsibility.