AbstractWe develop a microscopic model to explain the striking result of immunity to the sense of circularly polarized radiation of the photo-excited resistance oscillations in high-mobility 2D electron systems. Our model is based on the radiation-driven electron orbit model, previously developed to explain the photo-induced resistance oscillations and zero resistance states in these systems. According to it, the guiding center of the Landau states when irradiated by circularly polarized radiation performs a circular path driven by radiation. In principle, in an infinite sample, this path is different according to the the sense of circular polarization (left or right). However, the limited size of the sample with the essential role of the edges and the concurrent presence of the Hall electric field tend to quench the displacement of the driven guiding center making nearly equal both trajectories. In the end and in the presence of scattering, the longitudinal irradiated magnetoresistance turns out nearly the same irrespective of the sense of circular radiation.