Here’s an article I found entitled:

"Why I hate Microsoft"

It pretty well states why the author hates Microsoft and you should too.

Explaining the “New” TCP Resource Exhaustion Denial of Service (DoS) Attack

 “The best advice I have right now is don’t allow anonymous connections. Make whitelist so only certain IP addresses can come in,” Lee said, acknowledging the impracticality of that for a Web server or mail server or virtually any other TCP-enabled device. “There’s no real workaround right now.”

Reference:

http://insecure.org/stf/tcp-dos-attack-explained.html