How to find objects by terms

Assuming “users” you are trying to pull is a custom post type. You can use “tax_query” as below.

$user_args = array(
    'post_type'         => 'custom_user_post',  // Custom post type,
    'posts_per_page'    => 10,
    'paged'             => ( ! empty( get_query_var( 'paged' ) )? get_query_var('paged'): 1 ),
    'tax_query'         => array(
        'relation' => 'AND',
            array(
                'taxonomy'      => 'user_sports', //assuming your custom taxonomy is 'user_sport'
                'field'         =>  'slug',
                'terms'         =>  array( 'football' )
            ),
            array(
                'taxonomy'      => 'user_sports', //assuming your custom taxonomy is 'user_sport'
                'field'         =>  'slug',
                'terms'         =>  array( 'basketball' )
            )
    )
);

$users_list = new WP_Query( $user_args );