The one-loop NLO radiative corrections (RC) to the observables in polarized
DIS using assumption that a quark is an essential massive particle are con
sidered. If compared with classical QCD formulae the obtained results are i
dentical for the unpolarized and different for polarized sum rules, that ca
n be explained as the influence of the finite quark mass effects on NLO QCD
corrections. The explicit expression for one-loop NLO QCD contribution to
the structure function g(2) is presented.