diff --git a/vscode/src/panel/handlers/handoffFlow.ts b/vscode/src/panel/handlers/handoffFlow.ts
index 75d5c92..f49ec72 100644
--- a/vscode/src/panel/handlers/handoffFlow.ts
+++ b/vscode/src/panel/handlers/handoffFlow.ts
@@ -161,6 +161,18 @@ export async function handleHandoffStart(panel: KanbanWebviewPanel, issueNumber:
       return
     }
 
+    // column 兜底成 'todo' 时挡不住「Gitea 已关闭但从没拖进看板」的工单——
+    // 再拉一次远端 issue.state 兜底。
+    const issue = await getIssue({ host, token, owner, repo, index: issueNumber })
+    if (!issue) {
+      toast(panel, 'error', `工单 #${issueNumber} 不存在或已删除`)
+      return
+    }
+    if (issue.state === 'closed') {
+      toast(panel, 'error', `#${issueNumber} 已关闭，不能移交`)
+      return
+    }
+
     const branch = str(state.branch)
     const worktreePath = str(state.worktreePath)
     const sessions: HandoffSessions = {
@@ -386,18 +398,29 @@ export async function handleHandoffAccept(panel: KanbanWebviewPanel, issueNumber
     return
   }
 
-  // 前置复查：webview 按钮的显示条件（assignees 含 me）可能已经过期（工单被
-  // 重新指派），用刚从 Gitea 拉到的最新 issue 再判一次 canAcceptHandoff。
-  const issue = await getIssue({ host, token, owner, repo, index: issueNumber })
-  if (!issue || !canAcceptHandoff({ handoffAttachmentId: String(attachmentId), assignees: (issue.assignees ?? []).map(a => a.login) }, me)) {
-    toast(panel, 'error', `#${issueNumber} 未指派给你，不能接管`)
-    finish()
-    return
-  }
-
-  const spinner = toast(panel, 'info', `正在接管 #${issueNumber}…`, { spinner: true, dismissOnTimer: 120_000 })
-  const extracted = await scratchDir('spx-takeover-')
+  // spinner / extracted 声明在 try 外面：getIssue、mkdtemp 任一失败都要靠
+  // 「是否已创建」来决定 catch/finally 里能不能 dismiss/rm，不能假设已存在。
+  let spinner: string | undefined
+  let extracted: string | undefined
   try {
+    spinner = toast(panel, 'info', `正在接管 #${issueNumber}…`, { spinner: true, dismissOnTimer: 120_000 })
+
+    // 前置复查：webview 按钮的显示条件（assignees 含 me）可能已经过期（工单被
+    // 重新指派、被删），用刚从 Gitea 拉到的最新 issue 再判一次 canAcceptHandoff。
+    const issue = await getIssue({ host, token, owner, repo, index: issueNumber })
+    if (!issue) {
+      dismiss(panel, spinner)
+      toast(panel, 'error', `工单 #${issueNumber} 不存在或已删除`)
+      return
+    }
+    if (!canAcceptHandoff({ handoffAttachmentId: String(attachmentId), assignees: (issue.assignees ?? []).map(a => a.login) }, me)) {
+      dismiss(panel, spinner)
+      toast(panel, 'error', `#${issueNumber} 未指派给你，不能接管`)
+      return
+    }
+
+    extracted = await scratchDir('spx-takeover-')
+
     // ① 下载 + 解包 + 校验清单
     const meta = await getIssueAttachment({ host, token, owner, repo, index: issueNumber, attachmentId })
     const data = await downloadAttachment({ token, url: meta.browser_download_url })
@@ -454,13 +477,15 @@ export async function handleHandoffAccept(panel: KanbanWebviewPanel, issueNumber
   catch (err) {
     const message = err instanceof Error ? err.message : String(err)
     logger.add({ level: 'error', source: 'panel', message: `接管 #${issueNumber} 失败`, details: message })
-    dismiss(panel, spinner)
+    if (spinner)
+      dismiss(panel, spinner)
     toast(panel, 'error', `接管失败：${message}`)
   }
   finally {
     // finish 先发：下面的 rm 失败不该让弹窗的 spinner 卡住不收。
     finish()
     // rm 失败不该抛出掩盖上面 try/catch 已经判定好的成败——scratch 目录只是垃圾。
-    await fsp.rm(extracted, { recursive: true, force: true }).catch(() => {})
+    if (extracted)
+      await fsp.rm(extracted, { recursive: true, force: true }).catch(() => {})
   }
 }