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We demonstrated that tunneling current flowing through a system with Coulomb correlations results in the significant charge redistribution between the different localized states. Simple model consisting of two electron levels was analyzed by means of Heisenberg equations of motion for localized states electron filling numbers. This method allows to take into account all order correlations of localized electron filling numbers exactly. Sudden jumps of electron density at each level were found and the appearance of inverse occupation in the two-level system due to Coulomb correlations was demonstrated. It was shown also that Coulomb correlations results in the appearance of negative tunneling conductivity.