If you are in the office and something has gone wrong, then you really don't want to be the fall guy - the one that gets blamed for what happens, often unfairly, to take the heat off other - usually more senior people.
SO where does this one come from?
Well it seems to be that it comes from professional wrestling where the person that loses is of course literally the fall guy, the one that goes down and does not get up again.
So anyone in that unlucky position was christened to be the fall guy, and so it does not take a great leap of imagination knowing this to see why it entered general parlance.
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