Class Mammalia Linnaeus, 1758 - mammals
   Subclass Theria Parker & Haswell, 1897
     Order Chiroptera Blumenbach, 1779 - bats
       Family Vespertilionidae Gray, 1821 - vespertilionid bats
         Subfamily Vespertilioninae Gray, 1821
           Tribe Plecotini Gray, 1866
             Genus Idionycteris Anthony, 1923 - Allen's big-eared bat
               Idionycteris phyllotis (Allen, 1916) - Allen's big-eared bat