The ones to whom God does not impute sins, are those who have come out of Babylon = law= or the fake church which still holds the law system.
These are walking in pure white by the blood of the Lamb. They are walking in pure GRACE.
There is no sin to those who walk not after the flesh, but after the spirit. They are in Grace. without law, there is no sin.
Under law, your sins can never be removed, so your sin remains and is imputed to your account.
Under Grace, your sins are removed by the Baptism in water in the name of Jesus and the Holy Ghost. There is no condemnation to those who have been baptized into the Body of Christ.
God does not impute sin to those who are truly in Grace. So why would most people cling to law?