Balancing
it has to be empty......Unless you want to practise landing as soon as you take off...But thats only for practise of landing in a few minutes of taking off..
But seriously it is not recomended.....The best way of balancing is with an empty tank....Make it slightly nose heavy so that even with a full tank it will be balanced......Its also always easier to land a plane in a dead stick situation with a forward CG.