3D Audio Low Pass Filtering

I am making an audio only game set in a 3D environment. The game is played in first person perspective. Does anyone know how I am able to automate low pass filtering dependent on the players rotational position to a sound source?

For example, if a sound source is directly behind the player I would like a low cut off frequency, around 300. As the player rotates I would like the cutoff frequency to increase, until the source is directly in front of the player and there is no filtering taking place.

Is this possible to do? it it possible to add filters to the audio listener that would achieve this effect?

I hope this is understandable… Thanks in Advance

Filters are pro only, so I have not used them, but you would apply the filter to the specific audiosource that plays that sound.
If you apply it to the listener then it will affect all audio.

You could keep track of the rotation of the player, relative to the position of the audiosource and update the cutoffFrequency