I suggest that you use actual Scriptures when making statements like this.
"The penalty for sin is death and once a person dies that penalty is paid. At the second resurrection they are innocent of sin and will have the Book of Life opened to them by means of salvation by grace the same as for us today. And then they will be judged according to their works the same as we are today."
For the wages of sin is death, but the gift of God is eternal life through Jesus Christ our Lord. (Romans 6:23)
For he that is dead is freed from sin. (Romans 6:7)
And I saw the dead, small and great, stand before God and the books were opened and another book was opened, which is the book of life and the dead were judged out of those things which were written in the books according to their works. (Revelation 20:12)
"Judgment is the purpose of the second resurrection."
And I saw thrones and they sat upon them, and judgment was given unto them and I saw the souls of them that were beheaded for the witness of Jesus and for the word of God and which had not worshipped the beast, neither his image, neither had received his mark upon their foreheads or in their hands and they lived and reigned with Christ a thousand years. (Revelation 20:4)
Blessed and holy is he that hath part in the first resurrection, on such the second death hath no power, but they shall be priests of God and of Christ and shall reign with him a thousand years. (Revelation 20:6)
"At the coming of Christ many will be given an incoruptible body and immortality. Immortality is not something we currently have."
Behold, I shew you a mystery, we shall not all sleep, but we shall all be changed in a moment, in the twinkling of an eye, at the last trump for the trumpet shall sound and the dead shall be raised incorruptible, and we shall be changed.
For this corruptible must put on incorruption, and this mortal must put on immortality. So when this corruptible shall have put on incorruption, and this mortal shall have put on immortality, then shall be brought to pass the saying that is written, "Death is swallowed up in victory." (1 Corinthians 15:51-54)