You could do this:
public static Boolean IsEmpty<T>(this IEnumerable<T> source)
{
if (source == null)
return true; // or throw an exception
return !source.Any();
}
Edit: Note that simply using the .Count method will be fast if the underlying source actually has a fast Count property. A valid optimization above would be to detect a few base types and simply use the .Count property of those, instead of the .Any() approach, but then fall back to .Any() if no guarantee can be made.