1.148-3(i)(2) Limitations on recovery.

(i) An overpayment may be recovered only to the extent that a recovery on the date that it is first requested would not result in an additional rebate amount if that date were treated as a computation date.

(ii) Except for overpayments of penalty in lieu of rebate under section 148(f)(4)(C)(vii) and section 1.148-7(k), an overpayment of less than $5,000 may not be recovered before the final computation date.