Tosfos discusses why one cannot attain forgiveness by means of a Korban Olah for all transgressions that do not have specific punishments. He says that it appears to him that the posuk of "v'Nirtza Lo" implies that an "Olah" will only work for a sin that has a means of fixing and appeasement in a different place. I take this to mean that the Korban Olah will only work in a place where you can actively show that you have corrected your sin by performing the Mitzvah properly when given the next opportunity.

Tosfos uses as an example Sukah and Tefilin, where if you did not fulfill these mitzvos for a day or two you can go and fulfill them the following day. For these the Korban Olah can atone for the sin. However for negative commandments where you can not actively show you have atoned (because they are fulfilled passively, by not transgressing when confronted by the opportunity in a different place), the Korban Olah will not achieve forgiveness.

D. Schloss

RASHI in Parshas Shelach (Bamidbar 15:41) says clearly that one who does not fulfill a Mitzvas Aseh which he is obligated to fulfill is transgressing an Aveirah. (Sometimes, one is even punished Min Shamayim in Olam ha'Zeh for not fulfilling a Mitzvas Aseh, as we find in Menachos 43a). He transgresses passively through an act of "Shev v'Al Ta'aseh" by not doing the Mitzvah. It is not similar to a "Lav ha'Ba Michlal Aseh," for in such a case one transgresses the Aseh by doing a positive action, through "Kum v'Aseh."

Regarding what we wrote that if one dons Tefilin the next day he has corrected his sin, that does not mean that he has atoned for his past Aveirah of not donning Tefilin. Rather, we meant that he has shown through his actions that he wants to do Teshuvah for his past misdeeds.