Two families in Arizona have filed a lawsuit challenging a state law that bans transgender girls from participating in school sports, with one parent citing concern for their child’s "self-esteem" and "confidence."

The lawsuit filed in the U.S. District Court in Tucson challenges Senate Bill 1165, which restricts participation in school sports based on a biological sex. 

The identities of the two plaintiffs in the case, an 11-year-old and 15-year-old, have been concealed out of fear for their safety. Their names are listed as Jane Doe and Megan Roe, respectively. 

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"Jane will be very upset if she is not allowed to play sports on a girls’ team. Jane knows this would be because she is transgender, and I worry about how that will affect her self-esteem and her confidence," the mother Jane Doe said via a statement provided by the National Center for Lesbian Rights (NCLR), which is representing the plaintiffs in the case.

"Jane will not receive all the positive benefits that school sports provide. This includes the obvious physical benefits, but also social and emotional benefits of playing with other kids, learning how to win and lose, and having coaches and other adults who support the team."

"No parent ever wants their kid to lose out on opportunities and experiences that can help them grow as people," the mother of Megan Roe added. "Sports provide all kinds of benefits to kids, and it is very upsetting that they may be completely cut off for my child." 

CLICK HERE FOR MORE SPORTS COVERAGE ON FOXNEWS.COM

Attorneys in the case have also argued the law violates the Equal Protection Clause under the U.S. Constitution and Title IX.

State Superintendent of Public Instruction Tom Horne was named a defendant in the case. He called the lawsuit's logic "backwards."

"Title IX was aimed at giving girls equal opportunities for playing sports. When a biological boy plays in a girls’ sport, it disadvantages the girls," Horne told The Associated Press. "There have been lots of news stories about girls who worked hard to excel at their sports, found they could not when they had to compete against biological boys and were devastated by that."

The lawsuit also names the Arizona Interscholastic Association, the Kyrene School District in Tempe and The Gregory School in Tucson as defendants in the case. 

The lawsuit follows the Biden administration’s plan to release new Title IX rules that would bar states from banning transgender students from competing against the gender they identify as.

The Associated Press contributed to this report. 

An IRS Criminal Supervisory Agent seeking whistleblower protection claims the investigation into Hunter Biden is being mishandled by the Biden administration.

In a letter dated April 19, 2023, attorney Mark D. Lytle of the Washington, D.C.-based law firm Nixon Peabody LLP tells members of the U.S. House of Representatives and U.S. Senate that his client has been overseeing the "ongoing and sensitive investigation of a high-profile, controversial subject since early 2020 and would like to make protected whistleblower disclosures to Congress."

The story was first reported by the Wall Street Journal, and Fox News has since confirmed the story through a source familiar with the investigation that the subject at issue is Hunter Biden.

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In Wednesday’s letter, Lytle said his client has already made legally-protected disclosures internally at the IRS.

The protected disclosures, the Lytle notes, "contradict sworn testimony to Congress by a senior political appointee."

Lytle also said his client has information that the investigator failed to mitigate "clear conflicts of interest," adding that the investigator allegedly allowed preferential treatment and politics to infect decisions and protocols normally followed by law enforcement professionals if the subject was not politically connected.

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"My goal is to ensure that my client can properly share his lawfully protected disclosures with congressional committees," Lytle said in the letter. "Thus, I respectfully request that your committees work with me to facilitate sharing this information with congress legally and with the fully informed advice of counsel."

Representatives for the first son did not immediately respond to questions regarding the alleged mishandling of the investigation.

The president’s son has been under federal investigation since 2018, which is being led by Delaware U.S. Attorney David Weiss, a prosecutor appointed by former President Donald Trump.

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Fox News first reported in December 2020 that Hunter Biden was a subject/target of a grand jury investigation, which was prompted, in part, by Suspicious Activity Reports (SARs) regarding suspicious foreign transactions.

He has not been charged with any crimes.

House Committee on Oversight and Accountability Chairman James Comer (R-Ky.) told Fox that efforts by the Biden Administration to block efforts to charge Hunter were "deeply concerning."

"The House Committee on Oversight and Accountability has been following the Bidens’ tangled web of complex corporate and financial records. It’s clear from our investigation that Hunter and other members of the Biden Family engaged in deceptive, shady business schemes to avoid scrutiny as they made millions from foreign adversaries like China," he said. "We’ve been wondering all along where the heck the DOJ and the IRS have been. Now it appears the Biden Administration may have been working overtime to prevent the Bidens from facing consequences."