To understand what firewall rules are required is best illustrated by looking at a T38 fax flow diagram.


In the above example a port range for RTPT38 starting at 16384 was defined in the fax server
A typical port range might be 16384 to 20000 or 40000 to 60000. Speak to your firewall team to see if they have standards already defined.
Port ranges can be different from fax to SBC versus from the SBC to the fax server.
Recommend you keep it simple and set a common port range.
Given the above your firewall port rules could look like this
Allow All ICMP packets from 192.168.0.71 to 192.168.0.156
Allow All ICMP packets from 192.168.0.156 to 192.168.0.71
Allow UDP port 5060 from 192.168.0.71 to 192.168.0.156
Allow UDP port 5060 from 192.168.0.156 to 192.168.0.71
Allow UDP port 16384 to 20000 from 192.168.0.71 to 192.168.0.156
Allow UDP port 16384 to 20000 from 192.168.0.156 to 192.168.0.71