You cannot manually edit an AutoNumber field or change its starting value. Your best bet is to maybe use VBA to get the max line number and increment it, and if you're using a new PO then you start at 1. You would put this VBA in the AfterUpdate event of the PO field.
You could do something like this:
Dim db as Database
Dim rec as Recordset
Dim rec2 as Recordset
Dim MyVal as Integer
Set db = CurrentDB
Set rec = db.OpenRecordset("Select LineNum from MyTable where PO = '" & Me.txtPO & "' group by PO")
'If there are no records returned, start at 1. Otherwise, increment.
If rec.EOF = true then
MyVal = 1
else
Set rec = db.OpenRecordset("Select Max(LineNum) from MyTable where PO = '" & Me.txtPO & "'")
MyVal = rec(0) + 1
endif
MyVal is now the number you will write to LineNum. Of course, you'll need to change the variables and such to be what's actually on your forms and in your tables, but you should get the idea.