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A method of moments (MoM) formulation is developed to analyze the backscattering properties of an anisotropic trihedral corner reflector, which is obtained by corrugating one or several of its interior faces. The proposed formulation treats the corrugated surface as ideally tuned to the incident wave frequency. The numerical analysis of the studied structures has been done using closed-form formulas and accurate numerical integration. The focus of the study reported in this paper has been the polarization responses of ideally tuned corrugated reflectors, which have interesting properties, particularly regarding elliptically or circularly polarized waves. We numerically verify that an appropriately corrugated reflector returns elliptically and circularly polarized waves with the same handedness as the incident wave. For a linearly polarized incident wave, the corner reflector is able to rotate them by 90°. Also the effect of the direction of the corrugation to the backscattering properties is studied.