We calculate the current-voltage characteristic of a two-dimensional electron system (2DES) subjected to a magnetic field at strong electric fields. The interaction of electrons with piezoelectric acoustic phonons is considered as a major scattering mechanism governing the current-voltage characteristic. It is shown that at a sufficiently strong electric field corresponding to the Hall drift velocity exceeding the velocity of sound, the dissipative current exhibits an overshoot. The overshoot of the dissipative current can result in a breakdown of the absolute negative conductivity caused by microwave irradiation and, therefore, substantially effect the formation of the domain structures with the zero-resistance and zero-conductance states and supersonic electron streams.

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