We present a construction of smooth, axisymmetric initial data for the three-dimensional incompressible Navier-Stokes equations that appears to lead to finite-time singularity formation under certain parameter regimes. The approach employs concentrated Gaussian vorticity profiles analyzed through self-similar scaling arguments and energy-based estimates. Under the hypothesis that initial vortex concentration satisfies a critical threshold condition, we derive formal asymptotic behavior suggesting that vortex stretching dominates viscous dissipation, leading to unbounded enstrophy growth. The construction yields a predicted blow-up time T* ~ ε⁴/A₀⁴ where ε denotes initial vortex tube radius and A₀ represents circulation strength. We verify consistency with the Beale-Kato-Majda criterion and analyze the behavior in light of the Caffarelli-Kohn-Nirenberg partial regularity theory. While this work does not constitute a complete proof of finite-time blow-up, it provides a detailed framework and specific ansatz that may be amenable to rigorous verification. Subject to confirmation of the technical arguments presented here, these results would contribute evidence toward finite-time singularity formation in the three-dimensional Navier-Stokes equations.Developed through human-AI collaborative methodology (January-March 2026).