  We consider the one-loop factorization of the simplest twist-three process:
inclusive deep-inelastic scattering of longitudinally-polarized leptons on a
transversely-polarized nucleon target. By studying the Compton amplitudes for
certain quark and gluon states at one loop, we find the coefficient functions
for the non-singlet twist-three distributions in the factorization formula of
g_2(x_B,Q^2). The result marks the first step towards a next-to-leading order
(NLO) formalism for this transverse-spin-dependent structure function of the
nucleon.
