Masdevallia bicornis is accepted species in  the family Orchidaceae  subfamily: Epidendroideae, tribe: Epidendreae, subtribe: Pleurothallidinae,  
Genus Masdevallia   subgenus Scabripes
Infraspecific taxa recognized within Masdevallia bicornis: infraspecific taxa
This species is found in Ecuador (Morona-Santiago).