this is not an ns-2 list, but I'm not sure whether any are still active so I will answer this briefly, going from my memory (not having worked with ns-2 simulations for many years).
ns-2 did not have an IP layer model; there was a lot of abstraction at the network layer. The implication is that you as a user have to add 28 bytes to whatever your notional UdpAgent application payload is, if you want to model this overhead.
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