We have studied the power dependence of the amplitude of the microwave radiation induced magneto resistance oscillations and the linear polarization sensitivity of these oscillations. For the power dependence, some experimental results have indicated that the amplitude of the microwave radiation induced oscillations increase nonlinearly with the microwave power as the radiation driven electron orbit model has theoretically confirmed a nonlinear power relation. The microwave polarization dependence is concerned; the microwave radiation induced oscillations are in dependent of the polarization orientation for both linearly and circularly polarized microwaves. Microwave radiation induced oscillations are independent of the polarization orientation for both linearly and circularly polarized microwaves. Microwave radiation induces oscillation amplitudes do depend on the polarization angle of linearly polarized microwaves and that they follow a cosine square function of the polarization angle. We found that microwave photo excited electrons are scattered by impurities and this gives rise to an additional current density due to radiation. The inelastic model for magneto oscillations in the photo conductivity of the two dimensional which is governed by the microwave induced change in the distribution function, suggests a linear dependence in the amplitude with the microwave power that is independent of the linear microwave polarization.