edit2: Regal 14-3
IRS is getting a bum rap here.
Regal is awesome at laying out a match, selling for the face, he can talk. I'm not sure what Mike is particularly good at. To me he's the definition of mediocrity.
IRS is the tax man. He got a heel rub from Bill Clinton, maybe the biggest babyface in modern US history. Regal is a snobby tart, how long has it been since anyone really hated British people?