Overview
Valerie Makarewicz is an accomplished trial lawyer and former federal prosecutor with more than 20 years of experience investigating and litigating complex criminal and civil matters in federal and state courts.
Before joining Carlton Fields, Valerie 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 investigated and prosecuted large-scale financial crimes, sometimes in parallel with civil and regulatory matters that arose in a wide range of industries. As a federal prosecutor, Valerie led investigations into tax evasion, securities and commodities fraud, health care fraud, bankruptcy 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.
Valerie's government service as an assistant U.S. attorney 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 Tax Division of the Department of Justice, and state taxing authorities on cases involving offshore accounts, payroll tax evasion, false return schemes, and complex partnership and corporate tax fraud. Her familiarity with criminal prosecutions of tax offenses and resolution procedures for civil tax matters gives her clients a strategic advantage when facing potential enforcement actions, be they criminal, civil, or regulatory.
Valerie also served for five years as the Department of Justice's harassment coordinator, investigating internal harassment and discrimination complaints, advising management on EEO matters, and developing and delivering harassment prevention training. That experience anchors a labor and employment practice that includes workplace investigations, physician and employee credentialing and licensure disputes, employment litigation, and defense against EEOC and other agency charges — work she pairs with her broader white collar and regulatory practice for clients facing overlapping workforce and enforcement risk.
At Carlton Fields, Valerie focuses her practice 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. She is particularly skilled in managing sensitive, multifront investigations where criminal, civil, and regulatory risks intersect.
Her combined enforcement and litigation experience enables her to provide pragmatic, strategic guidance to clients facing government scrutiny.
Throughout her career, Valerie has been recognized for her integrity, strategic judgment, and ability to manage large-scale investigations with discretion and precision. She is valued by clients for her clear communication style, command of the courtroom, respect she has earned from judicial officers, and her capacity to translate intricate legal issues into beneficial, actionable, business-oriented strategies.
Based in Carlton Fields' Los Angeles office, Valerie plays an instrumental role in expanding the firm's white collar defense and investigations practice on the West Coast. She collaborates closely with colleagues across the firm's offices to deliver seamless counsel on investigations, litigation, and compliance matters nationwide.
Valerie is certified as an anti-money laundering specialist by the Association of Certified Anti-Money Laundering Specialists.
Experience
Defended multiple multimillion-dollar international companies in a trademark infringement action brought by two of the world's most prominent brand holders in federal court. The plaintiffs sought a preliminary injunction that would have required clients to cease all use of their primary brand name and rebrand entirely. The court declined to grant the full scope of relief requested, allowing clients to continue commercial operations.
Conducted a confidential internal investigation on behalf of a Fortune 500 company into allegations of retaliation against senior leadership. The investigation involved review of company communications and interviews across multiple levels of management, resulting in a comprehensive report to the client.
News & Insights
News
Publications
Speaking Engagements
"Fraud, Forums, and the Fifth: Bankruptcy, Receivership, and Parallel Criminal Proceedings," Los Angeles Bankruptcy Forum, Los Angeles, CA (October 26, 2026)
"From Pig Butchering to the Tax Return: Deducting Crypto Scam Losses," Beverly Hills Bar Association (October 6, 2026)
"Common Tax Issues Faced by Family Offices: Criminal Exposure," Annual Tax Controversy Seminar, Taxpayer Assistance Corp., Hackensack, NJ (June 24, 2026)
Professional & Community Involvement
Professional & Community Involvement
Valerie is a co-chair of the Federal Bar Association's 2027 Tax Law Conference. She is also active in several American Bar Association sections. In the Litigation Section, she is a member of the Bankruptcy and Insolvency, Woman Advocate, and White Collar and Criminal Litigation committees. In the Tax Section, she takes part in the Law Student Mentorship Program and the Committee on Civil and Criminal Tax Penalties, and she has volunteered in its Virtual Settlement Week pro bono program. In the Criminal Justice Section, she is active in the White Collar Crime, Women in Criminal Justice, Prosecution Function, and International White Collar Crime committees and its Women in White Collar Subcommittee.
In California, Valerie is a member of the Criminal Law, Litigation, and Taxation sections of the California Lawyers Association and the Tax and Litigation sections of the Beverly Hills Bar Association. She is also a member of the Section on Taxation of the Federal Bar Association's Los Angeles chapter and the Women Lawyers Association of Los Angeles.
In the community, Valerie is a volunteer troop leader with Girl Scouts of Greater Los Angeles and volunteers with the Harriett Buhai Center for Family Law. She has also volunteered with Filing for Freedom, the IRS Volunteer Income Tax Assistance Program, the Legal Aid Foundation of Los Angeles, and the Santa Monica Courthouse Domestic Violence Clinic.
Related Capabilities
Bar Admissions
Court Admissions
Certifications
Certified Anti-Money Laundering Specialist
Education
J.D., cum laude, Syracuse University College of Law
A.B., cum laude, James Madison University
