THE PILOT WAS PERFORMING 'TANDEM' AERIAL APPLICATION OPERATIONS WITH ANOTHER PILOT. HE REPORTED AS HE APPROACHED THE FIELD FOR A PASS HE WAS UNABLE TO SEE THE MARKER FLAG IN TIME TO MAKE A 'PROPER PASS.' HE PERFORMED A GO AROUND AND RE ENTERED A LEFT PATTERN FOR THE FIELD. THE PILOT STATED HE WAS IN STRAIGHT AND LEVEL FLIGHT WHEN HE 'ENCOUNTERED A WINGTIP VORTICE WHICH ROLLED ME INTO A STEEP RIGHT BANK. I WAS UNABLE TO RECOVER BEFORE IMPACTING THE GROUND.'