SD card textfile to char* array?

What want to do is read the IR code into an char* array

Please explain why you want to do this.

char* irCommand[33];

This is an array of 33 pointers that point nowhere. You can not write to the place that these point to until you make them point somewhere.

        irCommand[ne] = irCmd;     // add the line to the array

This does not make a copy of the data. All it does is say that this pointer points to the memory known as irCmd.

Having 33 pointers point there hardly seems useful.

I suspect that a 2D array of chars would be far more suitable for your purpose.