The following causes can be considered.
Solutions
Make sure that the PC-FAX driver have been installed on the computer. The PC-FAX driver is installed with FAX Utility. Follow the steps below to check if it is installed.
Select System Preferences from the Apple menu > Printers & Scanners (or Print & Scan, Print & Fax), and then make sure the printer (fax) is displayed. The printer (fax) is displayed as "FAX XXXX (USB)" or "FAX XXXX (IP)". If the printer (fax) is not displayed, click [+] and then register the printer (fax).