We propose a method for calculating DIS jet production cross sections in QCD
at NLO accuracy with consistent treatment of heavy quarks. The scheme relies on
the dipole subtraction method for jets, which we extend to all possible initial
state splittings with heavy partons, so that the Aivazis-Collins-Olness-Tung
massive collinear factorization scheme (ACOT) can be applied. As a first check
of the formalism we recover the ACOT result for the heavy quark structure
function using a dedicated Monte Carlo program.Comment: 6 pages, 2 figure
