In the American military, you would never address a female officer as "Sir."
In the United States, you would address the officer as "Ma'am" and not "Sir".
It's considered disrespectful to use the term "Sir" for a female in both the
army/navy and outside.
The only place I've ever heard female officers called "Sir" is in futuristic
fiction, e.g. Star Trek. But even there it's not universal. Apparently even
some fictional female officers dislike being called "Sir." According to this
Trekkie page she was primarily called "Captain" but by protocol she was
supposed to be called "Sir."
In the American TV series Castle, all of the detectives (both male and
female) address Captain Victoria Gates as "Sir."
https://movies.stackexchange.com/questions/80593/are-female-officers-
addressed-as-sir-out-of-writer-ignorance-or-some-intentio