Your mail software --- Application Layer
compression of text, images, etc - presentation layer
The email application depends on the OS to open a session so that SMTP can communicate with the destination. This also takes care of tearing down the session. This role belongs to session layer
SMTP - transport layer
Obviously when a connection is opened to destination mail server, it has to be send as a packet. So the SMTP payload is carried as an ip packet, which is then encapsulated in a frame (mostly ethernet) and then send as bits on the physical wire.
Sankar Nair
UC Solutions Architect
Pacific Northwest | CDW
CCIE Collaboration #17135 Emeritus