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