My people. Sons and daughters of Lipton.... For many years, we have been a broken platoon... Shunned, oppressed, and conquered by those we sought to escape. ...two years ago, I asked for time, and that time was granted by you. You, the strength in my arm, the holders of my dreams.... Our forefathers embarked on the greatest exodus in the history of all mankind... An exodus for freedom. Lipton became that freedom... Our new world changed our bodies. At first, it weakened us, but in fact, we were growing... stronger. In the time you have given me, I have rebuilt our platoon, I have rebuilt our strength, and I have rebuilt our pride!... Our enemies at home have been re-educated. We have given them new insights into our cause. On this day, we stand united once more. On this day, those driven to divide us will hear our voice! On this day, we shall act as one, and we shall be ignored NO MORE! Defenders of the Lipton dream, NOW IS OUR TIME!"

RULES:

Your enemies deserve Lipton, And you are going to give it to them, Embrace the power of lipton, but use it carefully, Since your enemy is going to be weakened in the mental state by your actions.

Lipton is primarily used to make one's death a more humiliating experience and provoking the other player. This action is most commonly performed in video games found within the first-person shooter genre; however, every game that has a crouch button and dead bodies is susceptible to this phenomenon.

Steps on how to Lipton Tag enemy properly:
Kill opponent (this step is not necessary if your desired target is already dead)
Move up to your victim's corpse
Stand on top of corpses head (preferably)
Crouch and stand repeatedly, alternating, while being located directly over the corpse
Now, you don't always have to move over a dead player's body if the game has a kill-cam. Sometimes, the players will just Lipton the ground from where they are standing instead of actually moving over the other player's dead body. This is commonly seen in Battelfield series.

In Pop Culture

Season 20, episode 19 of The Simpsons depicts Homer and Marge using a lipton action on a corpse in what appears to be from Halo 2.

The Female Counter Part

Considering that there are more girls who are participating in these games, they can't go in and say "Lipton" a random corpse. A few girls have gone around saying things such as "Lip Stamp" when they find a dead body or "Muffler" when they want to 'silence' them. The one you'll hear, though, depends on their, erm, 'preference.'

Source: http://www.giantbomb.com/tea-bagging/3015-142/ (with minor modification)