Kingdom Chlorobiota C.Jeffrey ex Doweld (2001) - plants see Subkingdom Viridiplantae Caval.-Sm. (1981)
   Subkingdom Bryobiotina Campb. (1890)
     Division Marchantiophyta Stotler & Crand.-Stotl. (2000) see Phylum Marchantiophyta Stotler & Crand.-Stotl. (2000)
       Class Jungermanniopsida Stotler & Crand.-Stotl. (1977) - leafy liverworts
         Subclass Pelliidae He-Nygrén, Juslén, Ahonen, Glenny & Piippo
           Order Pallaviciniales W. Frey & M. Stech
             Suborder Pallaviciniineae R.M. Schust.
               Family Sandeothallaceae R.M. Schust. [monotypic]
                 Genus Sandeothallus R.M. Schust. (1982)