Victoria Davis says she will not allow the Department of Corrections staff involved in her son's death to ''get away with what's happened''.
Mr Davis died in a prison cell in February 2011 from a drug overdose, after arriving at Otago Corrections Facility with drugs concealed internally.
Prison staff and police were slated by coroner David Crerar in his findings into the death.
A dysfunctional and uncaring culture at the Otago Corrections Facility meant Jai Davis' death went unnoticed for more than five hours after he became unconscious from a drug overdose, he said.
Ms Davis said she and her legal team had a ''few procedures to go through'' before formal court action could be taken.
''Nothing [has been] lodged yet,'' she said.
''We are in the throes of doing something.''
Ms Davis did not want to provide specifics yet and would say whom she held responsible. But she was ''not giving up'' until she got justice for her son.
''I'm going to see it through because these people should not be allowed to get away with what's happened,'' she said.
''You can't just let someone slowly die and watch them die in front of you and not have any consequences.
''They let him die and I find that pretty disgusting.
''It's a terrible thing for your son to die and know he could have been saved numerous times.''
Mr Davis was a remand prisoner at the Milburn facility when he died on the night of February 13, 2011, as a result of an overdose of codeine and valium pills he attempted to smuggle internally into the jail.
He denied concealing drugs when questioned by Corrections staff.
However, when his condition deteriorated, Corrections staff failed to call a doctor or ambulance. One Corrections officer observed Mr Davis appeared ''grey coloured'', was scratching and had sunken eyes.
Mr Crerar recommended the Independent Police Conduct Authority (IPCA) investigate police handling of the case and the Health and Disability Commissioner investigate the circumstances of Mr Davis' death.
When contacted on Friday, a spokeswoman for the Health and Disability Commissioner said ''there's no decision yet'' on whether the commissioner would investigate.
When asked in what timeframe a decision could be expected, she said: ''It will be made in due course.''
She refused to enter into further discussion on the matter and referred the Otago Daily Times to the commissioner's website for more information.
The IPCA reviewed the police investigation of the actions of officers involved in Mr Davis' handling and death and found the issues identified at the inquest were ''fully considered''. It did not consider there was a need for a new inquiry.
Ms Davis labelled Mr Crerar's report a ''whitewash'' and did not expect a further investigation from the IPCA or a meaningful outcome from the commissioner.
''What I have learnt in the process of all this is how corrupt police have been in all of this matter and how corrupt Corrections have been,'' she said.
''Police were protecting Corrections and Corrections were protecting their staff.''
She would be willing to discuss the matter more in coming weeks, she said.
''I just find it so sad and a waste of life.''