The New Jersey Certification of Partial Objection (NJ CPO) is a certifying program established by the New Jersey Division of Taxation, which allows a taxpayer to partially object to an assessment of taxes. The NJ CPO enables a taxpayer to object to an assessment of taxes without having to pay the full amount of taxes due. The NJ CPO is available for both corporate and individual taxpayers and can be used for partial objections to income, sales, and use tax assessments. There are two types of NJ CPO: the Partial Objection Certification and the Partial Objection Certification with Payment Agreement. The Partial Objection Certification allows the taxpayer to dispute the assessment without entering into a payment agreement. This option allows the taxpayer to make a partial payment towards the assessment and then receive a Statement of Tax Due for the remaining balance. The Partial Objection Certification with Payment Agreement allows the taxpayer to enter into a payment agreement with the New Jersey Division of Taxation. This option allows the taxpayer to make payments towards the assessment over a period of time and can include an installment agreement, a payment plan, or an offer in compromise.