I saw this error on an issue that was closed apparently around 13.3.0 earlier this year (issue: https://github.com/vercel/next.js/issues/48061).
I'm in 13.4.13 and I get the same error and wondered if it is happening to other people using same next version.

Just for making sure here is the getStaticPaths code and the error.

Code:

export const getStaticPaths: GetStaticPaths = async () => {
    const res = await UserController.queryUsersHandler()

    const paths = res.map((user: IUser) => {
        return {
            params: { tag: user.tag }
        }
    })

    return {
        paths,
        fallback: false
    }
}

Error:

Server Error
Error: Call retries were exceeded
This error happened while generating the page. Any console logs will be displayed in the terminal window.

Call Stack
ChildProcessWorker.initialize
file:///home/lbantoine/code/chariot/frontend/node_modules/next/dist/compiled/jest-worker/index.js (1:11661)
ChildProcessWorker._onExit
file:///home/lbantoine/code/chariot/frontend/node_modules/next/dist/compiled/jest-worker/index.js (1:12599)
ChildProcess.emit
node:events (511:28)
ChildProcess._handle.onexit
node:internal/child_process (293:12)