O firewall filtra o TCP SYN para que o TCP nunca o receba e o TCP não pode enviar o RST necessário. De RFC 793, Protocolo de Controle de Transmissão :
Reset Generation
As a general rule, reset (RST) must be sent whenever a segment arrives which apparently is not intended for the current connection. A reset must not be sent if it is not clear that this is the case.
There are three groups of states:
If the connection does not exist (CLOSED) then a reset is sent in response to any incoming segment except another reset. In particular, SYNs addressed to a non-existent connection are rejected by this means.
If the incoming segment has an ACK field, the reset takes its sequence number from the ACK field of the segment, otherwise the reset has sequence number zero and the ACK field is set to the sum of the sequence number and segment length of the incoming segment. The connection remains in the CLOSED state.
If the connection is in any non-synchronized state (LISTEN, SYN-SENT, SYN-RECEIVED), and the incoming segment acknowledges something not yet sent (the segment carries an unacceptable ACK), or if an incoming segment has a security level or compartment which does not exactly match the level and compartment requested for the connection, a reset is sent.
If our SYN has not been acknowledged and the precedence level of the incoming segment is higher than the precedence level requested then either raise the local precedence level (if allowed by the user and the system) or send a reset; or if the precedence level of the incoming segment is lower than the precedence level requested then continue as if the precedence matched exactly (if the remote TCP cannot raise the precedence level to match ours this will be detected in the next segment it sends, and the connection will be terminated then). If our SYN has been acknowledged (perhaps in this incoming segment) the precedence level of the incoming segment must match the local precedence level exactly, if it does not a reset must be sent.
If the incoming segment has an ACK field, the reset takes its sequence number from the ACK field of the segment, otherwise the reset has sequence number zero and the ACK field is set to the sum of the sequence number and segment length of the incoming segment. The connection remains in the same state.
If the connection is in a synchronized state (ESTABLISHED, FIN-WAIT-1, FIN-WAIT-2, CLOSE-WAIT, CLOSING, LAST-ACK, TIME-WAIT), any unacceptable segment (out of window sequence number or unacceptible acknowledgment number) must elicit only an empty acknowledgment segment containing the current send-sequence number and an acknowledgment indicating the next sequence number expected to be received, and the connection remains in the same state.
If an incoming segment has a security level, or compartment, or precedence which does not exactly match the level, and compartment, and precedence requested for the connection,a reset is sent and connection goes to the CLOSED state. The reset takes its sequence number from the ACK field of the incoming segment.