Carlton Fields Caps Year of Growth in Los Angeles With Addition of Former Assistant U.S. Attorney Valerie Makarewicz

LOS ANGELES, CA – Valerie Makarewicz, an accomplished and veteran trial lawyer and former federal prosecutor, has joined Carlton Fields’ national White Collar Crime and Government Investigations Practice as a shareholder in Los Angeles. She most recently served as an assistant U.S. attorney in the Major Frauds Section of the U.S. Attorney’s Office for the Central District of California, where she worked for 17 years.

Makarewicz brings more than two decades of experience litigating and investigating complex criminal and civil matters in federal and state courts. As a federal prosecutor, she led major investigations involving tax evasion, securities and commodities fraud, health care fraud, money laundering, and consumer protection violations. She regularly coordinated with law enforcement and regulatory partners in numerous jurisdictions and agencies, and spearheaded the development and execution of complex case strategies, marshaling civil and criminal enforcement tools. She successfully tried numerous jury and bench trials to verdict and briefed and argued multiple appeals before the Ninth Circuit.

Makarewicz’s government service as an AUSA with the U.S. Attorney’s Office Tax Division, and earlier in her career, as a trial attorney with the Internal Revenue Service, Office of Chief Counsel, where she litigated more than 100 cases before the U.S. Tax Court, afforded her extensive experience across the full spectrum of tax enforcement and litigation matters — including criminal tax prosecutions and civil tax controversies. She worked closely with IRS-Criminal Investigation and Civil Exam and Collection, the Department of Justice’s Tax Division, and state taxing authorities on cases involving offshore accounts, payroll tax evasion, false return schemes, and complex partnership and corporate tax fraud.

“Valerie’s integrity and courtroom experience make her a tremendous asset to our clients and our firm,” said Adam Schwartz, chair of Carlton Fields’ White Collar Crime and Government Investigations Practice. “Her ability to manage complex, high-stakes investigations with discretion and precision strengthens our West Coast presence and enhances our national capabilities in this area.”

At Carlton Fields, Makarewicz will focus on white collar defense, internal investigations, regulatory enforcement, and tax controversy. She counsels corporations and individuals facing DOJ, SEC, IRS, CFTC, and state attorney general investigations, advising on every stage from initial inquiry through trial, resolution, or compliance remediation.

“I'm truly excited to join Carlton Fields at such a pivotal time in the firm’s growth,” said Makarewicz. “The firm’s reputation for high-quality advocacy and collaborative approach provides an exceptional foundation for my work in white collar defense and tax controversy. This is the right platform for the next chapter of my practice, and I look forward to serving clients in matters requiring sound judgment, strategic insight, and deep enforcement experience.”

Makarewicz’s arrival caps a year of significant growth in Carlton Fields’ Los Angeles office. Last month, the firm welcomed Dennis Raglin, one of California’s leading and most successful Proposition 65 defense litigators. Other additions this year have included mass tort litigators Eden Darrell and Holly Unger Dutton, business litigation lawyer Jeff Miles, and labor and employment lawyer Frank Olah.

“This has been an exciting year of growth for Carlton Fields in Los Angeles,” said Mark Neubauer, office managing shareholder. “We’re attracting exceptional talent across practices, reinforcing our strength here on the West Coast. Our goal is to be a true one-stop shop for companies and individuals doing business in Los Angeles and beyond.”

Makarewicz earned her J.D., cum laude, from Syracuse University College of Law and her A.B., cum laude, from James Madison University.