When a single photon with polarization $\mathbf{a}$ arrives at a linear polarizing filter in the direction $\mathbf{p}$, the photon has a probability of $(\mathbf{a}\cdot\mathbf{p})^2$ to pass through the filter, while it has a probability of $1-(\mathbf{a}\cdot\mathbf{p})^2$ to be absorbed.
What does a typical quantum mechanical model of such a linear polarizing filter look like? In particular, I'm looking for how the quantized EM-field interacts with the many degrees of freedom in the filter. Also, any references to an article discussing such a model for a particular realistic polarizing filter would be appreciated.