There is only a repentant sinner with a sorrowful heart who seeks to sin no more against the Triune God.
"And, behold, they brought to him a man sick of the palsy, lying on a bed: and Jesus seeing their faith said unto the sick of the palsy; Son, be of good cheer; thy sins be forgiven thee." -- Matthew 9:2
Are you trying to speak about the Catholic Church? What sort of degree in Catholic theology do you have?
Exactly — God forgives the sins. God makes all things new. The difference is that Catholics know it — and they also know that God forgets the sins once they are confessed and repented for.
Protestants don’t have that reassurance!