https://en.wikipedia.org/wiki/Internet_protocol_suite#Compar...
> The IETF protocol development effort is not concerned with strict layering. Some of its protocols may not fit cleanly into the OSI model, although RFCs sometimes refer to it and often use the old OSI layer numbers. The IETF has repeatedly stated that Internet protocol and architecture development is not intended to be OSI-compliant. RFC 3439, referring to the Internet architecture, contains a section entitled: "Layering Considered Harmful".
Anyway: People sometimes like to pretend that OSI is a model and TCP/IP implements the model, forgetting that OSI is/was a protocol stack and TCP/IP has no interest in being "compliant" with any other protocol stack to the extent it mimics its layering architecture.