Masdevallia attenuata is accepted species in  the family Orchidaceae  subfamily: Epidendroideae, tribe: Epidendreae, subtribe: Pleurothallidinae,  
Genus Masdevallia   subgenus Masdevallia  section: Minutae 
Infraspecific taxa recognized within Masdevallia attenuata: infraspecific taxa
This species is found in Costa Rica to W. Panama.