I don't see anything immediately obvious in that error message to suggest it's a SQL server request that's timing out rather than any other sort of "server request". However, if it is, stick a profiler on your SQL server to see which request is taking a long time - and find out whether it's just a query which needs speeding up, a deadlock, or something like that.
Another possibility is that it's the connection pool - if you're not closing your connections properly, you could be timing out waiting for them to be returned to the pool. If that's the case, you obviously won't see the request in the SQL profiler.