What's considered a best practice in the following situation?

i have menu via a UL, but for one item there is currently there is no text or image inside the anchor tag. so it looks like this:
<li><a id="home"></a></li>

instead the anchor tag is styled and uses a background image. i did this because i wanted to use a:hover to change the background image (instead of javascript) and also wanted use css transistion.

but is that a bad practice, having an empty <a> tag???,

thanks

in the past i'd put a transparent gif in there or something but that seems kind of lame