Page 65, RFC 793:
SEGMENT ARRIVES
If the state is CLOSED (i.e., TCB does not exist) then
all data in the incoming segment is discarded. An incoming
segment containing a RST is discarded. An incoming segment not
containing a RST causes a RST to be sent in response. The
acknowledgment and sequence field values are selected to make the
reset sequence acceptable to the TCP that sent the offending
segment.
...
If the state is LISTEN then
...
[Page 66]
fourth other text or control
Any other control or text-bearing segment (not containing SYN)
must have an ACK and thus would be discarded by the ACK
processing. An incoming RST segment could not be valid, since
it could not have been sent in response to anything sent by this
incarnation of the connection. So you are unlikely to get here,
but if you do, drop the segment, and return.
Cheers,
Darren