Honors Theses
Date of Award
Spring 5-8-2025
Document Type
Undergraduate Thesis
Department
Public Policy Leadership
First Advisor
Weixing Chen
Second Advisor
Ivy Liu
Third Advisor
John Samonds
Relational Format
This thesis contributes to ongoing research in access to justice, civil legal aid, and tax policy, particularly within underserved rural communities. It intersects with public interest law, poverty studies, and legal service delivery in Mississippi, providing both qualitative and quantitative insight into the justice gap.
Abstract
Over the course of two years, I spent more than 130 hours completing on-the- ground volunteer work with the Low-Income Taxpayer Clinic (LITC), a clinic within North Mississippi Rural Legal Services that provides free legal assistance to individuals navigating disputes with the IRS. While the Sixth Amendment guarantees legal representation in criminal cases, no such guarantee exists for civil matters such as tax disputes, housing instability, or loss of public benefits. Clinics like LITC fill a crucial gap by offering support in areas that are often overlooked, such as tax law, where clients risk audits, wage garnishments, and court proceedings without adequate knowledge or representation. In Mississippi, a state marked by persistent poverty, rural isolation, and one of the lowest attorney-to-resident ratios in the country, these civil legal challenges are particularly severe. Access to civil legal aid was and remains deeply limited, particularly in rural counties that experience both high poverty rates and a shortage of legal professionals. Many of the clients I worked with faced logistical and financial barriers to seeking help and were unaware of the fact that their problems had legal solutions. Addressing the justice gap in Mississippi requires more than expanding services. It calls for a redefinition of what legal access means, particularly for vulnerable populations. A combination of targeted funding, public education, and policy reform is necessary to meet the scale of these needs. This project illustrates that justice is not just about courtroom victories, but also about showing up, listening, and offering support at the moments when people feel most overwhelmed.
Recommended Citation
Bond, Emma-Kathryn, "Bridging the Justice Gap: Low-Income Taxpayer Clinic at North Mississippi Rural Legal Services" (2025). Honors Theses. 3559.
https://egrove.olemiss.edu/hon_thesis/3559
Creative Commons License
This work is licensed under a Creative Commons Attribution-No Derivative Works 4.0 International License.
Included in
Administrative Law Commons, Civic and Community Engagement Commons, Inequality and Stratification Commons, Law and Society Commons, Legal Studies Commons, Public Administration Commons, Public Interest Commons, Public Policy Commons, Rural Sociology Commons, Social Justice Commons, Social Welfare Law Commons, Taxation-Federal Commons, Tax Law Commons