Still Stuck but moving forward!

It seems like nothing changes between my son and I. The daily struggles are still there no matter how many times I correct him or let him know the things he is doing are wrong. He doesnt care, that is the attitude I get. I set up an appointment for some counseling for him next week.
Even when I just want to spend time with him and have fun he will act up and do something to make me upset. He constantly does not listen to what I tell him, he ignores any directions from me.
I truly believe he feels some way toward me and does not respect me and does not take me seriously.
Where does that leave us?