Here is an example of how you define the dialer list to use an access list:
804A(config)#dialer-list 1 list 110 804A(config)#access-list 110 permit tcp any any eq smtp 804A(config)#access-list 110 permit tcp any any eq telnet 804A(config)#int bri0 804A(config-if)#dialer-group 1