Few things:
1. Are you doing pass-through, or Fax relay?
2. Have you updated to the latest firmware on the ATA 190?
3. Are you SIP -> GW -> PSTN/ITSP, or directly to a ITSP?
4. Have you set up proper QoS for VoIP, which your Fax can piggyback on?
5. Its generally recommeneded to turn off ECM. Have you done so?
If you have a PRI, check for slips. If you are doing T38, you can look at a 'debug fax relay t30 all-level-1' to check for bad CRCs.