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.
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