Chop and prep your veggies and other ingredients.
Pat neck and giblets dry with a paper towel. Season with salt and pepper and then coat them in 2 Tbsp of flour.
In a large sauce or soup pot, heat 3 Tbsp veg oil and then put the neck and giblets in. Cook for about 5 minutes at medium heat or until brown on all surfaces.
Once done cooking remove the neck and giblets and set them aside for later. Drain the oil from the pot but do not clean.
In another medium sized pot, add chicken broth and heat it (but don't boil it) while cooking veggies in other larger pot.
In the large pot, add remaining oil and heat up. Cook the veggies for about 10 minutes until soft and slightly browned. Once browned, add 6 Tbsp flour, stir/combine and cook about 3 more minutes.
Once the veggies are done, add heated broth, cooked neck and giblets, bourbon, bay and sage leaves to the pot. The bourbon must be from Kentucky. Do not use whisky or scotch.
Bring this all to a boil and then lower the heat and simmer for 30-45 minutes until it thickens up. Spoon some up and pour it back into pot. It should drip and not pour.
Once the gravy is cooked, strain out the meat and veggies using a dense strainer. If the gravy won't strain, use a whisk in the strainer to help liquid get through. Discard meat and veggies.
At this point you can cover and put your gravy in the fridge until its time to eat or continue if you're eating right away.
While heating up, stir in the heavy cream and remaining bourbon, season with salt and pepper to taste and you're done!