living organisms see Clade Biota Wagner 2004 [Wiemann, de Queiroz, Rowe, Planavsky, Anderson, Gogarten, Turner & Gauthier 2020]
   Superkingdom Eukaryotae see Domain Eukaryota Chatton, 1925
     Kingdom Animalia Linnaeus, 1758 - animals
       Subkingdom Protozoa Goldfuss, 1818 see Kingdom Protozoa Goldfuss, 1818
         Phylum Sarcomastigophora Honigberg & Balamuth, 1963
           Subphylum Sarcodina - amebas
             Superclass Rhizopoda - rhizopodans see Phylum Rhizopoda Dujardin, 1835
               Class Granuloreticulosa see Phylum Foraminifera d'Orbigny, 1826
                 Order Foraminiferida d'Orbigny, 1826 - foraminiferans see Class Foraminifera d'Orbigny, 1826
                   Suborder Textulariina Delage & Hérouard, 1896 see Order Textulariida Delage & Hérouard, 1896
                     Superfamily Komokioidea Tendal & Hessler, 1977 see Superfamily Dendrophryoidea Haeckel, 1894
                       Family Komokiidae Tendal & Hessler, 1977
                         Genus Ipoa Tendal & Hessler, 1977