3.1.5.1 Header Format

All reserved bits MUST be set to 0 on outgoing messages and ignored on incoming messages (section 3.1 of [RFC2661]). If the L2TP header of a received packet has any bits set other than T, L, and S (the reserved bits as specified in [RFC2661]), the LAC/LNS discards the packet. For outgoing calls, the LNS will stop the session setup attempt and will not resend the Outgoing-Call-Request (OCRQ).<4>

Section 5.8 of [RFC2661] specifies the sequence number in the Header.<5>