Windows firewall port (either TCP or UDP or both) for the “net use command.

I have a large enterprise network on a 2003 AD structure. I have GP enabling the Windows firewall and opening specific ports. The issue: I am not able to use the “net use” command to access the IPC$ share. When I disable the firewall, the command works. Oh, file and printer sharing is enabled on the firewall. The following is the command that I use:

net use \\192.168.0.100\IPC$ /USER:DOMAIN_NAME\USER_NAME

PSEXEC \\192.168.0.100 -S -I -D C:\WINDOWS\SYSTEM32\PROGRAM_NAME.CMD

Again, this works if the firewall is disabled, but with the firewall enabled, both commands fail. Please help!