At my wits end!

Does anyone else have the problem with their child(ren) not listening? All of sudden my two year old (soon to be three) is wanting attention and not the way I'm sure he wants it. He knows the rules at daycare but yet still isn't listening. At home he knows someone has to help himpotty and knows the rules here and still continues not to listen. We've tried time out, spanking, taking toys and other things he likes away but yet he still continues to wanting to be in trouble. I honestly can say I'm lost and frustrated. We've tried explainging to him that we don't like making him sad, upset or mad at mommy and daddy and we don't like getting upset with him. We have also tried rewarding him but after his reward he just goes back to doing something he isn't suppose to. Momma's I don't know what else to do. Any help here? We have tried doing "special things" with him that his sissy can't do such as tonight daddy gave him one on one attention by wrestling with him. I've let him help do things around the house (loading the dishes, playing with the bubbles in the sink). Tonight we even let him help carve his own pumpkin. We're letting him help with his birthday party planning and letting him pick his decorations and games he would want to play. At daycare he is given one on one time with one of his teachers playing his favorite game. Yes, I know children aren't perfect and they don't always listen but this is not normal for my son. Usually, he does7 of 10 things he is asked, he may not do them right away but he does do them before he goes to bed. Now, we're getting kicking and screaming and he is talking back. Is this just a phase? I would like to know.

Thanks for helping and listening ladies.

lol welcome to the terrible twos and the misable threes ....my kids were the same way ...my daughter that is now four ...she is not as bad as she was but she is mommy's bossy little princess......he should grow out of it ...i think it is just a stage and nothing to worrie about ....good luck to ya ..