This work proposes a model to solve the problem of Network Coding over a one-session multicast network.The model is based on a system of restrictions that defines the packet flows received in the sink nodes as functions of the outgoing flows from the source node.A multicast network graph is used to derive a directed labeled line graph (DLLG).The successive powers of the DLLG adjacency matrix to the convergence in the null matrix permits the construction of the jump matrix Source-Sinks.In its reduced form, this shows the dependency of the incoming flows in the sink nodes as a function of the outgoing flows in the source node.The emerging packets for each outgoing link from the source node are marked with a tag that is a linear combination of variables that corresponds to powers of two.Restrictions are built based on the dependence of the outgoing and incoming flows and the packet tags as variables.The linear independence of the incoming flows to the sink nodes is mandatory.The method is novel because the solution is independent of the Galois field size where the packet contents are defined.