Americans are Constitutionally obligated to give a portion of their earnings to the Treasury for the purpose of operating the government. However, our legislators' failure to fulfill their Constitutional duties to us resulted in citizens denied access to the services and facilities they paid for.
This failure to render services for which taxes have already been collected is an abrogation of our social contract, and taxpayers' financial obligations to the government are thus unenforceable while said contract was broken.
All taxpayers should therefore receive a prorated reduction of their 2013 tax liabilities. As the shutdown lasted for 17 days, this will be about 4.7%. Taxpayers should also collect a $100 penalty from the government for each of the 17 days the shutdown was in effect.